Research On Cost-benefit Analysis In Performance Appraisal Of Agricultural Financial Expenditure

Agriculture is the foundation of the national economy in our country, the developmentof agriculture degree directly restricts the development of China’s economic and sociallevels. From the point of view of government, is to improve financial support agriculture.At present, the total financial expenditure for agriculture shows the tendency of increaseyear by year. However, with the expansion of the scale of agricultural financialexpenditure, financial expenditure efficiency did not increase, so how to improve theefficiency of the use of public funds problem should be caused take seriously. Improve theefficient use of agricultural financial expenditure, first of all have to improve theperformance of expenditure, namely in the process of government agricultural capitalallocation, to determine whether there is a effectiveness of financial expenditure canproduce and how much effectiveness, this needs us to set up a scientific, reasonable andeffective appraisal method, for the effect of financial spending on agricultural developmentwere analyzed, and the spending to determine whether it is reasonable and effective, andthen reach for the government’s agricultural financial expenditure justice, objective andscientific appraisal purpose. This kind of appraisal method based on cost and effectivenessof financial expenditure to strengthen government agricultural financial expendituremanagement, improve the efficiency of the government of agricultural financialexpenditure funds use, has very important theoretical and realistic significance. Therefore,under this background, the paper in a cost-effectiveness analysis as foothold, combinedwith the characteristics of agricultural development in China and the present situation ofthe agricultural financial expenditure, adopt the method of empirical analysis in-depthanalysis of the cost-effectiveness analysis method in the application of agriculturalfinancial expenditure performance appraisal, the work smoothly for the agriculturalfinancial expenditure performance appraisal for reference.Paper is divided into seven chapters. The first chapter for the introduction, introducedthe selected topic background and significance, domestic and foreign research review andthe research content of this article, method, technical route and innovation points.Secondchapter agricultural financial expenditure and cost-effectiveness analysis of relatedconcepts and theoretical basis. Third chapter elaborated our country financial expenditure performance appraisal method research the status quo, analysis of financial expenditureperformance appraisal method of application. Chapter iv for developed countries financialexpenditure performance appraisal methods of theory and practice, to build China’sagricultural financial expenditure performance appraisal system for reference.Cost-effectiveness analysis in the fifth chapter is the difficulty in the performance appraisalof agricultural financial expenditure analysis, appraisal on the cost and effectiveness valueseparately analysis and comprehensive use. The sixth chapter is the empirical analysis ofthe performance appraisal of agricultural financial expenditure projects in Hebei province,mainly vegetables demonstration county of Hebei province with the method ofcost-effectiveness analysis to evaluate the performance of the construction project. Chapter7is conclusion, the paper introduces the research conclusion of this article and the nextstep to research question.Based on "how to apply cost-effectiveness analysis to our country agriculturalfinancial expenditure performance appraisal " as the research objective, starting from therelated basic theory, expounds the present situation of our financial expenditureperformance appraisal methods and performance appraisal of the practical experience ofdeveloped countries, and the cost-effectiveness analysis method to analyze the difficultiesin agricultural financial expenditure performance appraisal, and finally take the empiricalanalysis of Hebei province vegetables demonstration county construction projectperformance appraisal, further discusses the application of cost-effectiveness analysis, toestablish as soon as possible with Chinese characteristics of agricultural financialexpenditure performance appraisal method for reference.