Grain Direct Subsidy Funds To Build Research Performance Evaluation Method

The country abolished the agricultural tax in2004, to promote the implementation of the grain direct subsidy policy in the national scope, as of this year, the central has been ten consecutive years of "No.1Document" focus on form of agricultural development, the state of food industry support continued to increase, the direct subsidy policy introduced and implemented to improve the farmers enthusiasm for growing grain, increase grain total output, promote the increase of farmers’ income and improving agricultural comprehensive productivity has played a positive role in. But the grain subsidy funds issue involves many departments of Agricultural Bureau, Finance Bureau, agricultural development banks, rural credit cooperatives, the policy implementation process, high cost and long. Influenced by the planned economy and administrative thinking, the relevant government departments in the implementation process of the direct subsidy policy generally ignored the direct subsidy fund performance evaluation use, these factors led to the limitation and efficiency in the use of grain direct subsidy funds scale low the contradictions have become increasingly prominent, long in the past, will effect of grain direct subsidy policy effect, finally affect food security and social stability. Based on this, the direct subsidy funds performance evaluation system to construct a set of scientific, comprehensive, reasonable, to guide the use of direct subsidy in orderly, efficient be imperative.This reference at home and abroad about the financial performance evaluation of government fiscal funds for agriculture and grain direct subsidy funds performance evaluation and other institutions or organizations research literature, by making use of principles of the theory of the Balanced Scorecard indicators, selected representative from four aspects, in order to improve the grain direct subsidy fund use benefit as the starting on the basis of the use of funds, evaluation standards and specific performance observation point index, constructed the grain direct subsidy fund performance evaluation system and evaluation standard, through the analytic hierarchy process (AHP) analysis for the weights of indexes at all levels to achieve the overall goal, specific indicators and then use the multi-level fuzzy comprehensive evaluation to different fuzzy treatment the evaluation result, research on direct subsidy fund performance evaluation system index weight and evaluation system using etc.. Eventually formed the performance evaluation index system of the use of multi-level, multi-faceted fund.Finally, using the established performance evaluation index system, empirical analysis of Guang’an city grain direct subsidy funds usage, consider the benefits of using direct subsidy from the four dimensions of the balanced scorecard, and the fuzzy comprehensive evaluation method is consistent with the actual situation of the conclusion, by analyzing the index of the direct subsidy to find out the existing problems in the use of in-depth study, through the use of indicators found problems and puts forward some feasible suggestions to improve financial performance, provides a new train of thought and method of performance evaluation in this research to the grain direct subsidy funds.