Chinese Agriculture Special Funds Management Research

Agriculture is the basis of economic development, social stability and national self-reliance, but also by natural and market risks, is the dual constraint weak industry. China is a developing major agricultural. China in recent years to solve the "three rural" issue as a priority has increased efforts to support agriculture, throwing to rural area with large amount of the various forms of agricultural special funds. These funds have arrived at active guidance and have driven role in the respects of introducing new technique, improving agriculture technology content, improving rural area production and livelihood levels, and the ecological environment.From a practical point of view, there are many problems in fund management and its compliance, economy, efficiency and effectiveness remain to be improved further. This paper analyses agriculture special fund current situation in the field of setting up a project, appropriating, being put into use, being audited, being estimated and so on, and reveals problems with multi-angle, multi-level. This paper sums up rational scholar suggestion previously and learns from foreign experience and success stories and on this basis, and focuses on putting forward specific measures suited to our conditions with a view to improve the efficiency of China's agriculture special fund expenditures and to speed up the modernization process of China's agriculture.The main contents and viewpointsThe first chapter is the Introduction. This chapter is to introduce the meaning and purpose of the subjects, related research and summary comments, the scope of research, logic structure and research methods.The second chapter is an overview of the theory of special funds in agriculture, divided into three sections. Section I define agriculture special funds from the content, origin, and character, and then explain the important role of agriculture special funds. SectionⅡby analyzing the characteristics of agriculture itself, as well as China's actual conditions, elaborates the necessity of financial support for agriculture development. Section III describes the number, direction, scope of agriculture special funds. While affirming the great role of agricultural special funds in improving agricultural production conditions and rural infrastructure, it stresses the need to strengthen agriculture special funds management to improve the effectiveness of capital expenditure.The third chapter is the study of management status and problems, divided into three sections. It reveals problem of agriculture special funds from aspects such as setting up the item and budget, appropriating, being put into use, being audited and being estimated. Chinese agriculture special funds in the project on the main problems is the lack of demonstration projects, arrange unscientific, resulting in a waste of money. Insufficient attention is paid to the preparation of the budget, preparation not up to standard. Different channels for disbursement of funds, part too much, not timely disbursement of funds, and there is no clear standards for expenditure. On fund usage, the accountant basis job is weak, the procedure applying for reimbursement does not standardize. It is difficult to achieve really "earmarking a fund for its specified purpose only ". Financial audit verification is difficult, and afterwards book audit approach is limited. The practical application of performance evaluation index setting a lack of reasonableness, accuracy, performance evaluation also does not play its due role.The fourth chapter is foreign agriculture special funds management analysis and reference, divided into two sections. Section I is India's micro-credit management and enlightenment. First it introduced the basic operation of India's micro-credit model, and then analyzes the key lessons of success, combined with China's national conditions. It believes that China's development of micro-credit should be properly targeted, market-oriented principles as the guide, coordinate the relationship between poverty-reduction behavior and micro-loans to business practices. Our country need to establish a multi-level rural financial system, absorb into the commercial capital, and establish an objective standard credit assessment criterion. Government should provide certain profit margin to financial institutions to promote micro-credit for sustainable development. Section II is the enlightenment of the World Bank project management. First it introduced the development history of the World Bank and all aspects of the project cycle, and then sum up the successful experience of Loess Plateau Watershed Rehabilitation Project.The fifth chapter is proposals to strengthen the management of China's agriculture special funds, divided into two sections. Section I suggests to choose the reasonable disbursement form of agriculture special fund. In accordance with its nature and use, agricultural special funds are divided into three categories: funds for specific projects; agricultural special loans; for agricultural risk prevention funds. As the project construction funds currently is the most important form of agricultural special funds, the following will focus on. Section II, in the capital project and budget management, it suggest consulting World Bank's method of work. We should carry out feasibility study on the project first, and then make project evaluation to ensure that scientific, rational project. In budget management, first it is necessary to standardize budgeting; second is to strengthen the rigidity of the budget to maintain the seriousness of the budget; third is to strengthen the management of the project fund balances. Section III, in the disbursement of funds, first, integrate the existing allocation system of agriculture special funds; secondly, strengthen the management of the funds through various channels; finally, focus on finding entry points for integrating resources and focus efforts to build financial integration of the carrier. In order to reduce the allocation of link, it suggests the implementation of a centralized treasury payment system. Section IV, the use of funds, we must first adhere to the "earmarking"; secondly, we should strengthen the accounting work, establish a sound internal management system and actively implement a centralized treasury payment system; thirdly, we should actively promote the World Bank's bidding and government procurement system.Section V is money audit and performance evaluation. We should put special funds for audit and audit of capital construction projects combined, and through the audit project to verify the use of special funds. In the performance evaluation of agricultural projects, first we should promote the legal system; secondly, explore the establishment of a scientific and reasonable evaluation of project performance indicators in agriculture, and thirdly, establish special funds examination and evaluation system. The main innovation of this thesisThe first innovation is on subject and research perspective. The previous studies focus on the policy of financial support to agriculture and the direction and structure of financial support. There's few research on funds management, which just focus on the one side. With funds management as the core, this thesis will analyze the funds management as a system, and then discuss the coordination and improvement of the various parts and system-wide.The second innovation is reflected on the method of research. Both the Normative and Empirical Analysis are done in this paper, and the empirical analysis can deepen the cognitively of the present statement. With the experience from the case, some solutions will be suggested.The third innovation is the policy suggestion. In order to strengthen the management of the special funds for agriculture, it is suggested in this paper that the funds should be classified both by nature and uses. Different funds with different way of expenditure can make the most use in their own area.The experiences from India may require the improvement of proportion of the agricultural micro-credit in the special funds for agriculture. That can mobilize the initiative and Enthusiasm of the farmer.China should learn the world bank of the program management and bidding mode to make the progress of agriculture program in standard. China should also make the use of fund more clearly for the public. A summation of the successful experience as full as possible in the procedure of agricultural funds management is necessary for the government.