| The stable operation of the national economy cannot do without the high-quality development of agriculture.For a long time,the state has paid great attention to the development of agriculture.The 20 th National Congress of the CPC proposed to comprehensively promote rural revitalization,giving priority to the development of agriculture and rural areas,and agriculture-related financial funds are an important source of rural revitalization and development funds.Mengla County,as the forefront of "two strong and one fort",has seized the opportunity to develop the county economy.It is extremely important to study how to maximize the output benefit of the limited financial funds related to agriculture in the development process of the county,how to make good use of the financial funds related to agriculture in a scientific and reasonable way,and improve the efficiency of financial funds related to agriculture.This paper reviews the relevant literature at home and abroad,briefly introduces the related concepts of financial funds related to agriculture,and takes agricultural investment theory,input-output theory,public finance theory and "4E theory" as the theoretical basis.Select the financial agriculture-related fund data of ten towns and townships under the jurisdiction of Mengla County from 2012 to 2021,and analyze the scale and structure of agriculture-related fund expenditure based on the current situation of financial agriculture-related fund expenditure of Mengla County.Secondly,DEA method was used to calculate the efficiency of fiscal agriculture-related fund expenditure in Mengla County to discuss the fund efficiency of the area.Then,based on the efficiency measured by DEA,Tobit regression model was established to further analyze the factors affecting the efficiency of fiscal agriculture-related fund expenditure.Through the research and analysis,the following conclusions are drawn: first,the growth of financial agriculture-related fund expenditure is not stable,and the financial investment in agriculture is insufficient;Second,the structure of fiscal expenditure on agriculture is unreasonable,mainly focusing on poverty alleviation projects,while the expenditure on agriculture,forestry and other projects is relatively small.The third is the lack of stability of the comprehensive efficiency of financial funds related to agriculture.Except Mengman Town and Menglun Town,the comprehensive efficiency value of other towns is low,and the comprehensive efficiency value fluctuates greatly during the study period.The regional comprehensive efficiency is unstable and low,which is mainly due to the unreasonable structure and scale of financial funds expenditure related to agriculture and poor scale efficiency.Resulting in efficiency in the use of funds;Fourthly,the Tobit model is used to analyze and draw the research conclusion that the four variables of per capita agricultural machinery power,fertilizer application amount,grain sown area and agricultural practitioners can have a positive or negative impact on the efficiency of agriculture-related capital expenditure.Based on this,the conclusions are summarized and corresponding suggestions are put forward to improve the efficiency of agriculture-related funds.First,the intensity of agriculture-related fund investment should be strengthened to improve the mechanism of stable fund growth;2.In terms of the efficiency of agriculture-related fund expenditure,the structure of fund expenditure should be optimized and the scale of fund expenditure adjusted;Third,the supervision level of agriculture-related funds should establish and improve the supervision system of funds,and promote the integration of agriculture-related funds;Fourth,the efficiency management optimization of agriculture-related funds need to improve the fund efficiency evaluation system. |