Study On Performance Evaluation On The Project Of Fiscal Expenditure For Agriculture

Performance evaluation on fiscal expenditure is an important fiscal reform launched by the government in recent years, fiscal expenditure project features due to its large range of investment, Prominent feature of public investment , benefits quantified difficult, benefit for the majority farmers and other features, Its performance evaluation becomes a difficult problem in the fiscal expenditure performance evaluation.This paper uses a combination of theoretical analysis and empirical research, regard difficult problems in the basic theory and application of performance evaluation on Fiscal Expenditure for agriculture project as the object, performance evaluation on the Fiscal Expenditure for agriculture project lack of indicators system, quantitative evaluation of the subjective nature, focusing on the management process evaluation but ignoring the results and effectiveness, the collecting evaluation information is not standardized and other issues ,which led to the performance evaluation of a mere formality, and even misleading the practical problems of the financial investment direction, the use of the basic theories and methods of public finance and project management, starting from the third-party evaluation ideas, building performance evaluation index system of fiscal expenditure agriculture project, giving the indicators weight, establishing the information collection system and standardization of performance evaluation analysis system of Fiscal Expenditure for agriculture projects, and taking the key projects of agricultural expenditure of Hebei Province as the empirical research, to provide technical support for scientific evaluation of the performance of Fiscal Expenditure for agriculture project.Through analyzing the performance structure of the agricultural fiscal expenditure, establishing generate process logic model of the project performance of agricultural fiscal expenditure, building the three basic dimensions of the project performance of the agricultural fiscal expenditure, as management dimension, output dimension, and effect dimension, Laying the foundation for the establishment of performance evaluation index system. of the agricultural fiscal expenditure. Using the BSC, from balanced relationship in four areas, the internal process management, the financial, service targets as well as the sustainable impact of learning and growth. In view of the specific characteristics of the project, taking project performance generating process logic model of the agricultural fiscal expenditure as the evaluation framework, selecting the management, output and effect for performance factors, to construct the performance evaluation index system of fiscal expenditure for agriculture projects. The system is divided into three levels, the first level contains three dimension indicators, the second level contains eleven basic indicators, the third level contains Twenty-one specific indicators. To solve the problems that confusing evaluation level, highlighting management evaluation but ignoring the effectiveness evaluation, focusing on the qualitative assessment but lacking quantitative evaluation. On this basis, using the Delphi method and AHP, and setting index weights Scientifically. Again, In view of the practical problems that performance evaluation of fiscal expenditure for agriculture projects is lack of normal and data support. Providing ways to collect evaluation data, designing information collection system of performance evaluation of the agricultural fiscal expenditure. Providing support for quantitative analysis of the performance evaluation and technical support for standardizing performance evaluation of agricultural fiscal expenditure; For the characteristics of the agricultural fiscal expenditure and performance evaluation methods, presenting methods and analysis process for performance evaluation of the fiscal expenditure for agricultural, laying a foundation for unifying performance evaluation scaleFinally, the performance evaluation index system and method is applied to the project of fiscal expenditure for agriculture as an empirical research, Small-scale Irrigation and Water Conservancy Project of Key County of X County Hebei Province. Testing indicators and method is scientific and reasonable or not, as providing a reference to improve the level of performance evaluation of fiscal expenditure.