The Research On The Management Of Fiscal Funds For Agricultural Support In China

Due to the special nature of agriculture and Its fundamental status, Nations all over the world from the perspective of the overall situation of national economic development have developed a variety of policy measures to intervene in agriculture and support for agricultural development. China is a large country in agriculture which foundation is weak.The "Three Rural Issues" to constrain economic and social development urgently need to be solved because they have been playing an increasingly prominent role. To solve the "Three Rural Issues" lies in government's the attention and support. Since Fourth Plenary Session of the Party's 16, Party Central Committee and State Council, From the point of view of the overall situation of building a socialist harmonious society after assessing the situation, has made the basic requirement of regarding the " Three Rural Issues " work as a top priority of the party's work, has developed the basic principle of the "industry nurturing agriculture and cities support rural" and "giving more, taking less, and deregulation", and has planned the basic task of constructing a new socialist countryside. Governments at all levels have been increasing investment in agriculture in accordance with the principle of "the stock of a moderate change, incremental focus on bias", have been improving the policy of farmers income increase and burden reduction,and have been further expanding the scope of public finance coverage of rural areas. Looking at the status quo of China's financial support for agriculture, There still exist in many problems, which directly affect the results of the financial support for agriculture which making the already limited funds extremely inefficient to run or even wasted. It can be seen that the agriculture-related issues such as establishment and improvement of financial mechanism for the steady growth of expenditure on agriculture, rational allocation of financial funds and the elevation of the efficient use of funds is in the urgent need for research and reflection, which will have a direct practical significance.In this paper, Firstly,point out the problems that there is funding capital management efficiency low, use effect poor, inadequate funding rule of internal control, external oversight being inadequate and soundless evaluation mechanism for fund management performance in fund management of financial support for agriculture. combined with financial support for agriculture actually. Then,analyze the main reasons for poor fund management performance for fiscal agriculture. Finally, recommendations as follow:(1)establish specialized departments for auditing agricultural investment and to allow the social audit agency to participate in the agriculture investment fields in order to strengthen the independence and the three-dimensional nature of audit; (2)to integrate financial funds for agricultural support to play a capital intensive effectiveness; (3)to reform fiscal spending management systems by implementing direct financial payment system, and so on. Through the above policies and measures, hope that improving government investment performance and better and faster building a new socialist countryside with limited financial funds for supporting agriculture; (4)the project implementation should be strengthened project report, project implementation and project management, performance evaluation and follow-up the whole process of management control; (5) to introduce the Balanced Scorecard into evaluate the governments performance for fiscal supporting agriculture. Through the above policies and measures, hope that improving government investment performance and better and faster building a new socialist countryside with limited financial funds for supporting agriculture.