| Agriculture plays an essential role in the national economy for any country, and is the stabilizer for healthy development of social economy. Achieving the healthy development of the national economy and steadily improved people's living standards must be based on the healthy and stable development of agriculture. However, agriculture as a special industry department has inherent feeble constitution, rely solely on the accumulation of agriculture itself to the development of agriculture is grossly inadequate because of the influence of the natural, economic and social environment. In the 21st century, with China's accession to WTO, import tariffs are gradually decreased which weak the protection of domestic agricultural products. Because domestic agriculture is in long-term protection condition, lack of competition and bulk agriculture products are low-tech, it leads to its difficult development while face to the foreign large number of high-quality, low cost agriculture products. Given the characteristics of agriculture itself and its importance to the national economy, the Government should increase through fiscal means to support, protect and develop agriculture.In recent years, Xinjiang not only be in support of agriculture, but also by increasing agricultural expenditure to promote its healthy development, by considering the domestic and international experience. In the 21st century, however, with changes in social and economic development, along with China to promote the construction of socialist new countryside, and solve the"three rural"issue has intensified, it has appeared to show that only rely on a single scale of the increase in fiscal expenditure on agriculture to promote its development is inadequate. To promote agriculture development in Xinjiang, expenditures should be optimal and in the most reasonable structure, etc. Meanwhile, it is necessary to improve the fiscal agriculture expenditure efficiency in the use of funds if to promote the"three rural"problem solving and build a new socialist countryside in Xinjiang.In this paper, it describes the financial situation of agriculture spending from three aspects of size, strength and structure, which is based on the basic theory of financial expenditure. Then it does empirical analysis on fiscal agricultural expenditure benefits. Firstly, by using"eviews"to analyze the scale merit of Xinjiang fiscal agriculture expenditure, it can be found that the size of spending had a significant impact on agriculture GDP. But look from elastic coefficient, its contribution is less than agricultural labor force and rural credit. Secondly, after analyzing the strength benefits of fiscal expenditure on agriculture by using indicators analysis, it indicates that the changes in spending do little to the income increment of farmers. Finally, using"eviews"again to make quantitative analysis on its fiscal agriculture structure, it obtains all aspects of spending which contribute differently to the growth of GDP. In which the greatest contribution is to support rural production expenditures, the smallest is the operating expenses expenditures of forestry, water conservancy and meteorological departments.Through the above analysis, from the total point of view, Xinjiang agricultural financial expenditure is increasing, but relatively, agriculture expenditure accounts for the proportion of its total expenditure has been at a low level. From the expenditure structure, the agricultural outlay is unreasonable, because it does not allocate financial agricultural expenditure of funds reasonably according to the contribution degree. Therefore, by increasing Xinjiang fiscal agriculture expenditure and adjusting its structure, it can make Xinjiang finance agriculture expenditure funds reached total abundance, structure reasonable optimum condition, thus to realize agriculture development, peasants'income increase and rural prosperity, also to build harmonious socialist new countryside. |