兵团农田补助资金项目预算绩效评价研究

Research on Budget Performance Evaluation of Farmland Subsidy Fund Projects in the Xinjiang Production and Construction Corps

为保障高标准农田建设总体规划的有效实施,中央财政加大了农田补助资金力度,但随着高标准农田建设工作的不断推进,农田补助资金投入产出效率不高,及资金综合效率低的问题逐渐引发关注。运用层次分析法,以新疆生产建设兵团农田补助资金项目为例,从项目决策、项目过程、项目产出及项目效益4个维度开展实证分析,评定在高标准农田建设过程中影响农田补助资金使用效益的低效率因素,有针对性地提出对策建议,切实提高财政资金使用效益,提升项目整体效果,为后期高标准农田建设项目实施及预算资金安排、管理、使用提供借鉴和参考。

In order to ensure the effective implementation of the overall plan for the construction of high standard farmland,the central government has increased the allocation of farmland subsidy funds.However,with the continuous promotion of the construction of high standard farmland,the low input-output efficiency of farmland subsidy funds and the low comprehensive efficiency of funds have gradually attracted attention.This paper used the Analytic Hierarchy Process(AHP)to conduct empirical analysis on the agricultural subsidy fund project of Xinjiang Production and Construction Corps from four dimensions:project decision-making,project process,project output,and project benefits.The low efficiency factors affecting the use efficiency of agricultural subsidy funds in the process of high standard agricultural construction are evaluated,and targeted countermeasures and suggestions are proposed to effectively improve the efficiency of financial fund utilization and enhance the overall project effect,To provide reference and guidance for the implementation,budget allocation,management,and use of high standard farmland construction projects in the later stage.