| Tibet's unique alpine natural and geographical environment objectively determines the main way to use resources of the earth's surface is farming. Developing distinctive farming is inevitable choice for Tibet to improve resource allocation efficiency, increase farmers'income, and achieve leap-forward development of farming. Nyingchi, known as "South Tibet", has unique geography, climate and resources. Central and regional governments both encourage Nyingchi to develop distinctive agriculture and animal husbandry through increasing fiscal investment year by year. In the early stage of different governments'support, distinctive agriculture and animal husbandry of Nyingchi goes rapidly. However, because of lack of scientific performance evaluation system in most areas of Tibet, to a certain extent, it will affect that whether the fiscal expenditure budget of next stage is scientific or not. Therefore, this essay aims to build a set of objective performance evaluation system to assess the performance situation of agriculture and animal husbandry industry expenditure, in order to improve the use efficiency of fiscal expenditure on agriculture and animal husbandry industry and financial management in Nyingchi.Distinctive agriculture and animal husbandry industry of Nyingchi started at 2003. So far, there have been nine specialized industry expertise towns and thirty-four specialized industry expertise villages. It maintains sustained and fast development momentum. According to the economic, social, ecological and sustainable development benefits which fiscal funds bring, as well as the industrial development situation of Nyingchi, based on fiscal expenditure performance evaluation theory, this essay makes use of normative and empirical research, combines economic science, finance and management science, with other disciplines'knowledge and methods to evaluate fiscal performance of agriculture and animal husbandry industry. Then we put forward a few pieces of advice to improve fiscal performance. The main research results obtained as follows:Chapterâ… , introduction. It describes the research background, purpose and meaning, and briefly overview the performance evaluation of domestic and foreign fiscal expenditure. It identifies research ideas and research methods as well.Chapterâ…¡, expenditure performance evaluation theories. For a smooth start, we firstly define the concept of fiscal expenditure performance and research scope. Then we analyze the reason for fiscal expenditure performance from the point of view on public finance theory, new public management theory, cost-benefit theory and expenditure growth theory.Chapterâ…¢, it specifies present situation of fiscal performance evaluation of agriculture and animal husbandry industry in Nyingchi through field research and statistical data collection. It finds out that agricultural economy of Nyingchi changes from breeding industry dominated to distinctive farming dominated. Different kinds of interest agriculture and animal husbandry industry achieved are remarkable. However, there are some issues, such as be lack of adequate understanding of performance evaluation's importance, without the institutional environment, is lack of scientific evaluation index system and effective standards, etc.Chapterâ…£, based on a clear general idea of performance evaluation system, we choose the input of fiscal expenditure, expenditure management and expenditure performance as standard income level, select 27 secondary indicators, make use of analytic hierarchy process (AHP) to determine the weight of each index. According to plan standards, historical standards and expert criteria, we adopt an expert evaluation to build fiscal performance evaluation system for Nyingchi's agriculture and animal husbandry industry. Evaluation results show that the overall effect of fiscal support on Nyingchi's distinctive agriculture and animal husbandry is good. The economic and social benefits are conspicuous, but fiscal investment efficiency declines. The effect shows that scale of capital investment need to expand. Tibetan pig farming project's economic and social benefits are multi-recognized. It is obvious that fiscal expenditure plays a good role in promotion.Chapterâ…¤, on the basis of fiscal performance evaluation results, we propose several recommendations to raise the level of fiscal performance in Nyingchi. In the face of new needs of agricultural development, it is necessary to continue to increase fiscal input of agricultural development. Besides, we should adjust the capital structure, bring into bear comparative advantage to root out internal efficiency of distinctive agriculture and animal husbandry, perfect fiscal expenditure management system and other measures. All of these can better play the role of fiscal funds for agriculture, as well as increase fiscal efficiency of specialized industries.Chapterâ…¥, concluding remarks. Through reviewing research process and contents, it further summarizes the results of this study and possible innovation. As the statistical data is not complete and lack of practical experience, this study has some deficiencies. But we have future research direction because of these problems. |
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