我国的在农业方面的财政支出,随着经济的发展以及国家关于三农政策的进一步深化落实,国家的财政支出在惠农政策上的力度也逐步地加大,然而在农业财政支出的效益上却并没有得到提高,究其原因主要是对于农业财政支出的绩效管理存在问题,无法对农业财政支出的资金进行有效的管理和利用。本文主要研究财政在农业支出绩效管理存在的问题,以及改善农业财政支出绩效管理的几点建议。 As China’s fiscal expenditure on agriculture, along with the economic development and the further deepening of the state’s policy on agriculture, rural areas and farmers, the state’s expenditure on agriculture has gradually increased in the policy of benefiting agriculture. However, in terms of the efficiency of agricultural fiscal expenditure But it has not been improved. The main reason is that there are some problems in the performance management of agricultural expenditures, and the funds of agricultural expenditures can not be effectively managed and utilized. This paper mainly studies the problems existing in the financial performance management of agricultural expenditures and some suggestions on how to improve the performance management of agricultural financial expenditures.