| In order to promote comprehensive development of well-off, pulling a small gapbetween urban and rural areas,HeBei province department of finance in the development offarmers cooperative organization more and more,large-scale capital investment become theimportant measures of government support for farmers cooperative organization,involvingvarious fields such as farming,animal husbandry and fisheries,form the benigndevelopment of a mechanism to ensure stable growth fund.Financial fund for farmers cooperative organization development provides thenecessary financial support, and achieved some results.But need to see is that in themanagement of the financial funds for supporting agriculture in our country, existperplexing two-way flow, the investment scale is far less than actual development needs ofagriculture, rural areas and farmers.Support funds in the planning,examination andapproval,appropriation and supervision aspects lack of legal procedures and effectivesupervision,prone to lack of investment project appraisal,capital expendituredecentralization,overlapping investment,financial support for the use of funds the problemssuch as low efficiency.Along with the scale of fiscal expenditure scale expanding year by year, goodmanagement, good financial support fund, improve the investment structure of financialsupport agriculture,give full play to the greatest benefit of fiscal expenditure, step by stepand systematically carry out performance evaluation has been put on the agenda. Provincesin China have issued corresponding policy or set up a special department to strengthen thesupervision and guidance of the farmers cooperative organization,It’s not only theinevitable choice for the government to strengthen the supervision of financial expenditure,also the objective need to promote the development of farmers cooperative organization.This paper aims at the construction of performance evaluation system of financialsupport farmers cooperative organization, as the tools and standard for financialdepartment to assessment support funds,enhancing the using efficiency of financial funds,allocating resources rationally, optimizing the expenditure structure, enhancing theawareness of performance of government departments. At the same time, strengthen thesupervision of expenditure of funds, to make financial units to strengthen self-regulation,using public funds legitimate and reasonable,making financial fund play asupporting role fully.On the basis of the analysis of basic concepts of performance evaluation, proposed aperformance evaluation method suitable for the financial support of the farmerscooperative organization, analyzing the development in this field of performanceevaluation in China and HeBei Province in recent years, summarizing successfulexperience have been achieved and points out the existing problems.According to the specific situation of HeBei province, expounds the managementperformance,complete performance, output performance and efficiency performance offour aspects of mutual association, self-contained financial performance evaluation system.The system contains4first-level indicators, the12basic indicators and30specificindicators, to solve the current financial performance evaluation system for the problem ofthe weak.Finally,financial funds to support the DingXing county, hebei provincecooperative performance evaluation as an example, to practical application and validationof index system, evaluation conclusion, and analyzed the DingXing county cooperatives infunding problems that exist in the application process,providing the reference for thegovernment scientific decision-making, and explore the farmers cooperative organizationin real money demand, truly achieve the financial capital support target. |