The Performance Evaluation And Improvement Strategy Of Financial Expenditure On Supporting Agriculture In China

At the present stage of China’s economic development,the development of agriculture was the basic element of the whole nation’s future and destiny.The problems,which were about agriculture,rural areas and farmers in the process of development,were important issues restricting the healthy and steady development of the national economy and are related to the construction of a new countryside and a well-off society as well as a harmonious society.During the process of solving the "three rural issues",the financial support for agriculture funds played a decisive role.At present,our country had given strong support to agriculture from the fund,and its support had been continuously improving,but it had not produced the most effective expected results.Therefore,how to make full use of the financial support for agriculture and make it play the maximum efficiency were the main issue at this stage.In order to solve this problem,we should start with the performance evaluation of agricultural support expenditure.Only to do the relevant aspects of the work,we can promote the implementation of the agriculture financial expenditure performance evaluation work and use money better and effectively,more conducive work to resolve the "three rural problems",and benefited to finish the early work of the greatest degree of implementation of the budget.On the basis of the existing research results,the paper expounds and analyzes the performance evaluation system and related improvements of the fund for agricultural support in China.First,discussing the performance evaluation index system of fiscal expenditure in China from the theory,and in order to build a comprehensive expenditure evaluation index system combining with the actual situation,which based on the analysis of the performance of fiscal expenditure on the actual situation of China’s fiscal expenditure and the principle of system design object and index evaluation.And analyzing the financial expenditure under the current system of our country’s achievements with quantitative;secondly,using DEA model and multiple linear regression equation and VAR model to analysis and evaluate the relevant indicators selected and China’s fiscal expenditure efficiency and fairness;finally,using the successful case of developed and developing countries on the part of the state finance agriculture and the performance evaluation of public expenditure to show the urgency and importance of improving the effect of performance of fiscal expenditure for agriculture in China at the stage,but also making contribution to developing China’s financial support for agriculture performance evaluation.The paper showed that the overall trend of efficiency of fiscal expenditure increased slightly year by year in China based on the relevant indicators of scientific analysis,but there were still some different situations which had low technical efficiency or returns scale of expenditure decreased in some years,also showing that fiscal expenditure effected the agricultural economic growth and farmers income.They had a significant positive correlation at the stage of China’s,regression coefficient is small,the level of effectiveness of the current fiscal expenditure is still in the lower stage,fiscal expenditure was effective and there was still much room to improve,Chinese fiscal expenditure has a positive effect on narrowing the income gap between urban and rural areas.Finally,making some countermeasures and suggestions to improve our financial performance expenditure evaluation system from the aspects of financial support for agriculture,the structure of the expenditure,expenditure and the supervision of various other inputs and corresponding guarantee system,which based on learning the successful experience of other countries and public fiscal expenditure performance evaluation and considering the existing problems about the current fiscal expenditure performance evaluation in China.