Research On The Performance Evaluation System And Its Using Of Financial Expenditure On Agriculture

Chinese government has paid more attention on the development of agriculture. Recent years, Chinese revenue and expenditure scale of financial expenditure on agriculture has been showing a tendency to increase fast all the time, but the contradiction of revenue and expenditure is more and more conspicuous. An important reason causes this kind of state is that the efficiency of the expenditure is not high. Many departments and units paid more attention on the distribution of financial expenditure on agriculture, less attention on the operational effectiveness of financial expenditure on agriculture. This makes the use of financial expenditure on agriculture more difficult. In order to strengthen expenditure management and improve the efficiency of the expenditure, it is necessary to introduce the performance evaluation system of financial expenditure on agriculture.At present, Chinese performance evaluation of financial expenditure on agriculture has some experiment site in some areas, but this job does not promote to the whole country, and there is not a complete performance evaluation system of financial expenditure on agriculture. So doing researches on the performance evaluation system of financial expenditure on agriculture and putting it into practical application will be beneficial to reforming and improving Chinese policies on agriculture.All researches need a solid theoretical basis. At the beginning of this paper there are some concepts and theories. And because of Chinese performance evaluation is not mature, so learning foreign countries'experiences and lessons and getting some enlightenment which is beneficial to Chinese performance evaluation job is quite necessary. Considering Chinese conditions, combine predecessor's research, a performance evaluation system of financial expenditure on agriculture which includes basic frame, principles, evaluation methods, indicator system and some guarantees turn into reality.Then this paper uses this performance evaluation system to evaluate Chinese financial expenditure on agriculture. After that, there are some problems of Chinese financial expenditure on agriculture come out, such as investment insufficiency, unreasonable structure, and low efficiency.Right now, the government and department do not pay enough attention on performance evaluation of financial expenditure on agriculture. There are some characteristics:lack of complete evaluation contents, lack of definite management organization, and result of performance evaluation lacks constraint force, and so on. In order to improve the efficiency financial expenditure on agriculture and its performance evaluation system, some measures should be applied, including general suggestions and coordinated sets of measures.China is carrying out the socialism new rural construction. The scale of financial expenditure on agriculture is becoming bigger. It is welcome that the use of financial expenditure on agriculture is efficient. Construct and improve the performance evaluation system of financial expenditure on agriculture, put it into practical application, and use its result to evaluate relevant departments'job, all these jobs will promote Chinese socialism new rural construction greatly, and push Chinese economic development to another peak.