A Study On Performance Issues Of Fiscal Agriculture Expenditure

Agriculture is always an important issue during the development of economy and society in our country. Since the Sixteenth National Congress of the Communist Party of China, our government regards the perfect settlement of the"three-agriculture"problem as the heart of its work, and the fiscal fund expenditure for assisting agriculture has increased incessantly. As a result of the long-term industry priority policy, the supply gap of agriculture fund in our country is big relatively, and agriculture development base is weak, further more, the supply of public products in rural area is lack badly. At the same time, there are a lot of abuses in the aspect of devotion, usage and management of fiscal agriculture expenditure, which have influenced the exertion of agriculture expenditure performance. Based on this, it is urgent to discuss the material countermeasures of enhancing the fiscal agriculture expenditure performance.Except the preface, there are five parts in this paper. Chapter one starts with fiscal agricultural realistic demand, and advances the meaning of fiscal agriculture expenditure performance and its basic theory. Chapter two: on the basis of arrangement partition of fiscal agriculture expenditure performance evaluation, the paper designs the fiscal agriculture expenditure performance evaluation methods and the interrelated indexes from whole and item aspects, and then, exercises these indexes concretely. Chapter three is based on Chapter two and discloses some material problems affecting fiscal agriculture fund performance. Chapter four expatiates on some typical experience of fiscal agriculture expenditure in developed countries and developing countries form which can abstract some material measures of improving fiscal agriculture fund performance. Chapter five indicates the countermeasures of advancing fiscal agriculture performance form the aspects of perfecting the fiscal agriculture devotion mechanism, optimizing fiscal agriculture fund makeup, adjusting fiscal agriculture expenditure mode, strengthening fiscal agriculture fund monitor. On the basis of existing research, this paper brings forth new ideas including the following contents: firstly, the innovation in method. This paper starts with accelerating agriculture development and enhancing farmers'income, and uses analysis software to estimate the whole performance of fiscal agriculture fund by economic measure method. In the aspect of the item performance of agriculture fund, it points out a series of indexes reflecting fund supply, usage and management situation, and applies them into cases.The second kind of innovation is in the aspect of contents. Firstly, in the aspect of optimizing fiscal agriculture fund makeup: on the one hand, it puts forward that we can control administration outlay expansion by cleaning up work division between government departments and enhancing agriculture administration management efficiency, on the other hand, it gives the advice that make the improvement of agricultural scientific persons'treatment as a part of fiscal agriculture scientific devotion. Secondly, this paper points out the view that we can give environmental yield safety direct subsidy to some agricultural products by choosing, in order to enlarge direct subsidy range, and acquire mulriple benefits, such as farmer income elevation, environment protection and agriculture products safety guarantee.