Study On Performance Evaluation Index System Of Fiscal Expenditure Project For Agriculture

In recent years, governments at all levels in China have introduced the policy offiscal expenditure performance evaluation to improve the efficiency of financialresources. Agriculture disbursement also is an important constituent of the financialexpenditure.Because of wide range of agriculture expenditure investment and diversity ofproject, building a scientific and rational performance evaluation index system hasbecome a hot issue in the field, which also is a difficult point. At present, our country isnot mature in quantifing finance supporting agriculture fund performance research, thereis a disconnect between evaluation index and the evaluation practice of agriculturalexpenditure performance in China. The achievements of evaluation index in practicalapplication is not scientific, not methodically arranged, focus on management evaluationindex and ignore benefits evaluation, qualitative evaluation is much more thanquantitative assessment index, what is more, methods to select indicators mainly applysubjective screening, lacking of quantitative screening, and the distinction ability ofindicators is not high, the data is not easy to get.Based on the above, this article use reference of domestic and foreign researchresults. At first, identified the definition of performance, performance evaluation,indicators, performance evaluation indicators system, and gave analysis on thecharacteristics of fiscal project, proposed principles for fiscal project features indexsystem construction work. Next, in response to the current defects of performanceevaluation in China, this article adopts positive innovation, from the strategic target offinancial supporting agriculture project, According to the investment, delivers with theprocess, result logic, based on the Balanced Scorecard and system theory as thetheoretical basis, in four dimensions, namely the finance, customers, internal businessprocesses, learning and growth to analyze the factors that influence the performance offinancial supporting agriculture projects. By learning from the existing performanceevaluation index system of financial expenditure, consulting with the expert opinioninitially identified projects in the field, establish financial agricultural expenditureperformance evaluation index system,which contains with27specific indicators. Then, remove six index apply membership analysis that degree of membership less than0.6,enhanced the relevance between evaluation index and financial supporting agricultureproject achievements. Next, using distinction ability analysis, delete7index whichdistinction abilities to be lower than0.03, Improving the identification of indicators. Next,deletes two groups of correlation coefficients to be higher than0.8target one of themthrough the validity analysis and relative analysis, reduced the redundancy betweentargets. Ultimately obtains12specific index as evaluation indicator system ofproject-based financial agriculture performance evaluation with strong representation,and relative independence. Besides, this paper has established the weight of indicatorsusing the Analytic Hierarchy Process. Finally, take the Hebei Province X-County smallfarmland water conservancy construction project performance evaluation as an exampleto confirm the application value of evaluation index system. This article give theconclusions of the study at the end, analysis about the next research direction.