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A Study On The Balanced Scorecard Performance Evaluation Research Of Direct Subsidies To Grain Producers

Posted on:2017-04-05Degree:MasterType:Thesis
Country:ChinaCandidate:B ZhaoFull Text:PDF
GTID:2309330509451554Subject:Accounting
Abstract/Summary:PDF Full Text Request
From the cancellation of agricultural tax in our country, and comprehensively promote the implementation of grain direct subsidy policy, China’s grain policy has been implemented more than 11 years, state support to the food industry is continuously increasing, has played a certain effect on the development of agriculture. On the one hand, the grain direct subsidy policy inspired farmers to plant more, on the other hand, the implementation of the policy also indirectly promote the increase of China’s total grain output, to ensure the food security of our country. But direct subsidies to grain distribution of funds involved in the process including the bureau of finance, agriculture, rural credit cooperatives, the local government, such as multiple departments work together, the process of policy implementation involves links, long, high cost, and is subject to the influence of past planned socialist economy, the relevant government agencies in the process of implementation of direct subsidies policy ignores the paragraph to direct subsidies to the usage of the performance evaluation work, under the impact of these external factors, the efficiency is low, the use of direct subsidies to grain funds in our country for a long time in the past, will hinder grain subsidy was role fully play, and even affect the country’s food security and social stability. In view of this, in order to promote the use of direct subsidies to grain funds play a maximum benefit, establish a comprehensive and effective performance evaluation system of direct subsidies to fund is the trend of The Times.This thesis is divided into four chapters. Content of the first chapter introduces the paper’s research framework, including the research background, significance, method, content and related research literature, etc., clarifying the research idea of this article; The second chapter summarizes the introduction of the balanced scorecard to grain filling performance evaluation related issues, including the introduction of the balanced scorecard method for grain filling performance evaluation, based on four dimensions index design direct subsidies to grain funds performance evaluation index, index weight and fuzzy comprehensive evaluation method and evaluation system etc. The calculation and application of content, this section is for performance evaluation of the county agriculture food to fill the third chapter this paper the actual case analysis lays the foundation, is also an essential part of this paper. The third chapter is the concrete analysis of county agriculture introduced the balanced scorecard to grain filling performance evaluation and other related content, content of this chapter is also the key to the paper, on the basis of theory with practice point of view, and validation of the introduction of the balanced scorecard performance evaluation system of building grain filling money of maneuverability, further improved the design of the performance evaluation index; The fourth chapter is the basis of the previous chapters research content, a general summary of full text research results, this paper puts forward the universality of the study conclusion and advice, trying to further improve the level of our country food make up for the performance evaluation work, promoting China’s social and economic benefits of grain filling money. Chapters in this paper the research content to contact each other, common even as a whole, the ultimate purpose of research is to find Chinese food in grain filling performance evaluation results to fill the deficiency of the performance evaluation work, constantly adjust, promote grain filling money to play a bigger role in our country, promote the farmers’ income, the state, social security to increase production.
Keywords/Search Tags:Grain direct subsidy funds, The performance evaluation, The balanced scorecard
PDF Full Text Request
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