Perfomance Evaluation On The Agricultural Finance Discount Policy

The performance evaluation of the public expenditure, which handles the scientific and normative method, is becoming a very important policy in the government management of the western countries in the last 20 years. According to the inherent principle of performance and uniform standard, the evaluation is scientific, objective and equitable. Nowadays, the performance evaluation plays a vital role in microeconomics, improving efficiency of the funds, and boosting the governmental benefits. In our country, it is essential to establish the system of the performance evaluation on the public expenditure as the increase of the socialistic market economy and establishment of public financial.Agriculture is a fundamental industry, which plays an important role in the economic development of China. However, weak quality characteristic of agriculture such as long production periods, low income and mass capital investment determine that the development of agriculture cannot do without the government financial support all the time. Hence, the development of Chinese agriculture has been greatly promoted by arranging straight investment funds, implementing agriculture tax allowance, agriculture financial subsidy, and other preferential policies. Financial subsidy contains income subsidy, price subsidy and financial discount policy. Financial discount policy provides interest to the project, which invests in the agriculture. It can prompt the agricultural investment and bring along the civilian capital. As the part of financial expenditure, it's also necessary to evaluate the performance of financial discount policy.The dissertation is divided into five parts.Part one analysis the immanent inevitability of financial discount policy in supporting agriculture. According to public economics, primary products have externalities and the government financial must support the agriculture. Financial discount policy is an effective means in assisting the development of agriculture and can combine the finance and bank.In part two, the practice actuality of financial discount policy in China is introduced. In...