Performance Evaluation Of Fiscal Expenditures For Supporting Agriculture In Fujian Province

In recent years, the amount of financial funds for agriculture in Fujian province is increasing, but there is still lack of scale, the problem of low efficiency. To evaluate the performance of fiscal expenditure, which can effectively improve the efficiency of fiscal expenditure for agriculture.This paper first discusses the basic concept of fiscal expenditure performance evaluation, and introduces the theoretical basis of performance evaluation, to lay the foundation for the following. Based on domestic and foreign research, combining with the Fujian province actual situation off inancial investment funds, to build a complete set of performance evaluation system of financial expenditure for agriculture in Fujian province. The system includes the following parts:the fiscal agriculture expenditure performance evaluation, the principle of fiscal agriculture expenditure performance evaluation index system, evaluation method, evaluation of financial performance of fiscal agriculture expenditure performance evaluation score calculation, evaluation standard and index system of the evaluation process and the fiscal agriculture expenditure performance evaluation for performance guarantee. The article and my ability is limited, the empirical analysis in this paper only involves the comprehensive performance evaluation of financial expenditure for agriculture in Fujian province. The evaluation index system of financial support to agriculture in Fujian province to build a comprehensive performance from three aspects of economy, society and environment in macro, selection of fiscal expenditure for agriculture economic indicators index, the output efficiency of fiscal expenditure for agriculture and the output elasticity index of fiscal expenditure, income elasticity index; select the output elasticity of per capita net income of rural residents in urban and rural income, Engel coefficient absolute the difference, urban-rural income difference coefficient of rural residents, social benefits, environmental benefits index; index of forest coverage rate growth rate, growth rate and the governance area of rural biogas digester gas production growth rate of water loss and soil erosion. According to the comprehensive performance evaluation index system of financial support for agriculture in Fujian province is built, using the historical method of dynamic analysis and other methods, in Fujian Province in 2008-2012 fiscal expenditure performance of the descriptive statistical analysis, the results are as follows:the total capital investment in agriculture in Fujian province is increasing, but there is a lack of scale, low efficiency and not stability problem. Then use the order on the 2012 annual financial support to agriculture in Fujian Province comprehensive performance analysis method, the 2012 annual financial support to agriculture in Fujian Province comprehensive performance evaluation results showed a downward trend. Finally, the analysis of Fujian provincial fiscal expenditure and fiscal expenditure performance evaluation system for the existing problems, and puts forward the corresponding countermeasure.The innovation of this paper is to take Fujian province fiscal expenditure evaluation contents, constructs a complete set of performance evaluation system, and on this basis, using method and precedence chart method to analyze and evaluate the comprehensive benefit of fiscal expenditure for agriculture in Fujian province history dynamic analysis, lay a good foundation for financial support to agriculture in Fujian province strategy and policy making. The inadequacies of this article are:1. The current performance evaluation system of fiscal expenditure for agriculture is still not perfect, the lack of enough statistic data and information, so this article in the performance evaluation is not deep enough, the reliability of the result to a certain extent affected; 2. Because of the space and the limited strength, in this paper, empirical analysis and evaluation on comprehensive performance of fiscal expenditure for agriculture in Fujian Province, not related to the Department of financial expenditure on agriculture, and the project performance performance。...