农机购置补贴政策已经实施7年了，在取得极大成就的同时，现行补贴模式所存在的问题也在实践中不断暴露出来。依法开展补贴工作也是依法治机的必然要求。因此，深入研究补贴政策制定和实施方面存在的问题与对策及其所涉及的法律问题，对补贴政策的科学制定、科学实施具有至关重要的指导意义。 作者根据自己的工作实践和深入思考，运用系统分析法对补贴政策制定和执行的主要环节（纵向），涉及到的主要部门、单位与个人（横向）的相互作用和利害冲突及其有关法律问题，进行了系统分析和研究，力图找出问题根源，提出相应的具体对策和措施,从政策和法律方面完善补贴工作。 本文在总结和分析我国现行农机购置补贴模式存在5大主要问题(缺乏相应的法律法规、政策体系不完善、农机系统自身建设与发展不足、农村缺乏可靠的适合农民购机需要的金融融资渠道、公平竞争受到一定影响)的基础上，从政策和操作方式两个方面提出了改进现行农机补贴工作的建议。

Subsidy policy for agricultural machinery purchase has been implemented for seven years. While making great achievements, the current subsidy model has also continuously exposed some problems. Management of agricultural machinery based on laws requires paying subsidy according to laws. Therefore, deeply studying on problems related to subsidy policy formulation and implementation strategies and legal issues involved is of very significant for its scientifically formulating and implementing. According to author’s own work practices and in-depth thinking, the interaction and interest conflicts among the main links (longitudinal), related the major departments, units and individuals (lateral) and related legal issues of subsidy policy formulation and implementation were systematically analyzed and investigated with system analysis method, in order to identify the source of the problem, to find relative policies and approaches and to improve subside practices in law and policies. In this paper, based on the summary and analysis of 5 main problems existing in current model of agricultural machinery purchase subsidy in China, which include lack of related laws and regulations, uncompleted policy system, insufficiently developed and constructed agricultural machinery management system, shortage of reliable financing channels suitable for agricultural machinery purchase in rural areas and effected fair competition, some suggestions for improving current agricultural machinery subside practices were proposed from the point of view of policy and practices