Research On Performance Evaluation Of Special Funds For Financial Supporting Agriculture

Strengthening investment in the agricultural sector,increasing farmers’ incomes and achieving the goal of building a well-off society in an all-round way is the focus of China’s long-term concern for rural economic development.In 2004-2019,the central government issued the title of “Agriculture,Rural,Farmers” as the number one document.At the end of 2018,the decision on amending the rural land contract law was voted on at the Standing Committee of the 13 th National People’s Congress,indicating that the party and the government are paying close attention to rural development.With the strengthening of national power and the reform of government functions,the state has continuously increased financial subsidies for farmers,agriculture,and rural areas,and supported the development of agriculture by increasing the investment of special funds.The government’s functions in the public economy are becoming more and more important.In order to ensure the benefits of capital investment,the government continuously strengthens the performance evaluation of special funds,establishes the concept of performance evaluation in budget management.And supervises and corrects the use and management of special funds through performance evaluation,which will become an important part of government budget fund performance management in China.The financial performance evaluation in China started late,and the theoretical research and practical application are still in the exploratory stage.In particular,the power evaluation responsibility of the financial support special fund performance evaluation is not clear,the performance evaluation target isnot clear,the evaluation method is single,and the evaluation index system is lack of construction.Scientific,performance evaluation results lack application.Therefore,based on principal-agent theory,public finance theory,new public management theory,and “4E” theory,this paper adopts methods such as literature research,interview method,field investigation and normative analysis to analyze the status quo of performance evaluation of special funds for financial support,and find out the existence.The problem is to construct a financial support performance evaluation system,and take the rural land rights subsidy project of LF City as an example.According to the basic situation of the project,from the project performance evaluation subject,target,implementation process,evaluation method selection,evaluation index analysis and evaluation criteria Case analysis of the analysis and application of evaluation results,explaining the specific application of the performance evaluation system for financial support for agriculture,and promoting the performance evaluation of specific agricultural projects to be more scientific and systematic in practice.The article is divided into six parts: The first part is the introduction,introducing the research background,basis and research purpose,significance,and related research status at home and abroad,and expounding the content and method of this paper.The second part is the relevant theoretical basis,mainly expounding the relevant theories on the performance evaluation of financial support for agriculture.The third part,the status quo and problems of the performance evaluation system of financial support for agriculture,mainly introduces the types and characteristics of financial support for agriculture,analyzes the status quo of performance evaluation of special funds for financial support,and proposes the following problems: performance evaluation of financial support projects The subject’s rights and responsibilities are not clear,the performance evaluation objectives are not clear,the evaluation methods are single,the construction of the evaluation index system is not scientific,and theevaluation results are insufficiently applied.The fourth part is to construct the performance evaluation system of the financial support fund project,and clarify the relevant subjects and powers and responsibilities of the performance evaluation of the financial support for agriculture,the objectives of the performance evaluation,the content of the evaluation,the evaluation procedures and the evaluation methods,and the rural land.The project of contracting management rights confirmation subsidy fund is taken as an example to construct a performance evaluation index system for special funds for financial support for agriculture,set the weight of evaluation indicators,and determine the selection of evaluation criteria.The fifth part is a case study of the rural land rights assistance project in LF City.The sixth part summarizes the research content and results of this paper,propose countermeasures and recommendations,and points out the innovations and shortcomings of this paper.The innovation of this paper: First,in the construction of the performance evaluation system of financial support for agriculture,this paper refers to the excellent practices of other types of financial expenditure performance evaluation,and applies the thinking of enterprise performance management flexibly to this research,so that the construction The performance evaluation system for financial support for agriculture is more scientific and systematic.Secondly,based on the qualitative and quantitative analysis method,this paper uses the case analysis method to analyze the case according to the performance evaluation system of the special financial project for financial support,and provides reference for the performance evaluation of the local specific financial support project.