【作者】 周红梅；

【导师】 李明贤；

【作者基本信息】 湖南农业大学 ， 农业经济管理， 2015， 博士

【摘要】 农业是国民经济发展的基础,“三农”问题是关系国家发展全局的问题,也一直困扰着我国社会主义新农村建设、全面建设小康社会和构建社会主义和谐社会的实现。财政一方面提供了解决“三农”问题的资金,另一方面也调节和控制着农业的发展方向。近年来,随着国家对“三农”问题的日益重视,财政支农支出不断增加,但其支农的实际效果并不是很理想,“三农”问题依然凸显。怎么利用有限的财政支农资金,最大限度地发挥其支农效果就成为当前政府急需解决的问题。而开展财政支农支出绩效评价,加强财政支农支出绩效管理就是解决这个问题行之有效的办法。自2001年起我国开始推进财政管理体制改革,重视财政支出绩效管理,财政支出绩效评价便被提上了议程。湖南作为一个农业大省和粮食主产区,研究湖南省财政支农支出绩效评价问题,有利于具体了解湖南财政支农支出实际效果,发现财政支农资金管理和使用中存在的问题,进而采取相应的措施加以改进,不断提升财政支农支出绩效；也有利于湖南省日后财政支农支出绩效评价工作的实施和预算绩效管理改革的推进。本文通过查阅已有相关研究成果,在界定有关概念和梳理相关理论的基础上,首先分析了“湖南省财政支农支出及其绩效评价的现状”,论文第三章对湖南省财政支农支出的规模、结构和监管的现状,以及财政支农支出绩效评价工作的实施现状与存在的相关法规制度缺失、评价指标体系不完善、评价范围窄、评价内容重管理轻效果、评价结果缺乏有效应用等问题进行了详细的分析。然后从理论上探讨了“湖南省财政支农支出绩效评价指标体系的构建”,论文第四章在对财政支农支出绩效评价目标、对象、主体、方法、标准和指标体系设计原则逐一进行分析的基础上,结合湖南省财政支农实际,针对财政支农支出综合绩效评价、部门绩效评价和项目绩效评价构建了三套评价指标体系。接着根据构建的指标体系“实证考评湖南省财政支农支出的综合绩效和项目绩效”,论文第五章运用定量指标和DEA模型对湖南省财政支农支出的效率性进行了评价,认为湖南省财政支农支出效率整体较高,且逐年略有提升,但区域间差异较大；运用多元线性回归方程对湖南省财政支农支出的有效性进行了评价,认为财政支农支出对农业经济增长和农民增收都具有显著正相关性,但回归系数不大；运用VAR模型对湖南省财政支农支出的公平性进行了评价,认为湖南省财政支农支出对缩小城乡收入差距具有积极的影响。论文第六章通过案例分析法,从运营管理、财务业绩、服务对象和可持续性四个维度对湖南省XX县生猪养殖业补贴项目绩效进行考评,结果表明该项目整体绩效为良好,财务业绩和管理运营维度绩效相对较低。最后探讨了“财政支农支出绩效的提升”问题,论文第七章介绍了国外部分国家财政支农和公共支出绩效评价的成功经验,并得出了对提升湖南省财政支农支出绩效有益的启示；第八章对完善湖南省财政支农支出绩效评价体系及其相应的配套保障体系提出了若干政策建议,以进一步规范湖南省财政支农支出绩效评价,以评促绩；并结合湖南省财政支农绩效评价中发现的问题,从财政支农投入、支出结构、资金传递、资金整合和支出全过程监管等方面提出了若干提升湖南省财政支农支出绩效的对策。更多还原

【Abstract】 Agriculture is the foundation of national economic development. "Three-dimensional rural issues", ie rural issues concerning agriculture, rural areas and farmers, are issues related to the overall development of the nation, and have became problems that hinder the realization of the construction of new socialist countryside, the overall construction of well-off society and the construction of harmonious socialist society. Finance, on the on hand, provides funding to solve the "three-dimensional rural issues", on the other hand, regulates and controls the development patterns of agriculture. In recent years, with the government’s growing attention to "three-dimensional rural issues", fiscal expenditure on supporting agriculrure(FESA) keeps increasing. However, the actual effect of FESA is unsatisfactory, "there-dimensional rural issues" are still obvious. How to optimize the efficiency of FESA with limited financial funds for agriculture is becoming an urgent problem for the government. And an effective method to solve this problem is to conduct the performance evaluation of FESA and strengthen the management of the performance evaluation.Since 2001, China has started to push forwad the reform of fiscal administration system and attached great importance to the performance evaluation of fiscal expenditure, thus the performance evaluation of fiscal expenditure has been placed on the agenda. Hunan is a major agricultural province and one of the main grain-producing areas. Research on the performance evaluation of FESA in Hunan province enables us to get specific knowledge about the actual effect of FESA in Hunan Province and find out the problems in the management and use of financial funds for agriculture, thus we can take corresponding measures to improve the efficiency of FESA. It can also benefit the implementation of the performance evaluation of FESA in Hunan province in the future and put forward the reform of budget performance management.This paper starts with the analysis of "the present situation and the performance evaluation of FESA in Hunan province"on the basis of defining related concepts and combing through related theories by going through relevant research achievements. In chapter 3, the present situation of the scale, the structure and the supervision of FESA in Hunan province, together with problems of incomplete system of evaluation index, narrow evaluation scope, lack of effective application of the evaluation result are analyzed in detail. Also, the "construction of performance evaluation index system of FESA in Hunan province" is discussed theoretically. In chapter 4, based on the analysis of the goal, the object, the subject, the method, the standard and the index system design principles of performance evaluation of FESA, three systems of evaluation index, according to the comprehensive performance evaluation of FESA, the performance evaluation of department, the performance evaluation of project, are built combined with the present situation of FESA in Hunan province. And these three index systems are applied to make "practical investigation and comment on the comprehensive performance and program performance of FESA in Hunan province". In chapter 5, quantitative index and DEA model are applied to evaluate the efficiency of FESA in Hunan province. It suggests that the overall efficiency of FESA in Hunan province, which slightly increases year by year, is relatively high, but the regional disparity is huge; Multiple linear regression equation is adopted to evaluate the effectiveness of FESA in Hunan province. The result shows the existence of a notable positive correlation between FESA and the agricultural economic growth and the growth of peasant’s income, but the regression coefficient is not big; VAR model is used to evaluate the fairness of FESA in Hunan province, suggesting the positive influence of FESA in Hunan province on narrowing the urban-rural income gap. In chapter 6, the assessment of subsidy program for swine breeding in xx county in Hunan province is conducted through case analysis, which is carried out from the dimensions of operational management, financial performance, service object and sustainability. The result shows that the overall performance of the subsidy program is good, while the performance of the dimensions of financial performance and operational management are relatively low. Finally," the performance improvement of FESA" is discussed. In chapter 7 by introducing some successful experience of some countries abroad on the FESA and performance evaluation of public expenditure. And beneficial revelations for the performance improvement of FESA in Hunan province are obtained. In chapter 8, suggestions on the perfection of performance evaluation system of FESA and corresponding result application system in Hunan province are proposed, so as to standard the performance evaluation of FESA which aims to promote the performance of FESA. In the end, according to problems found in the performance evaluation of FESA in Hunan province, several measures are proposed to improve the performance of FESA in Hunan province from the input, the expenditure structure, the funds transfer, the integration of funds and the supervision of the entire expenditure process of FESA.更多还原