中文摘要：

正确测度并优化财政支农绩效对促进我国农业发展十分重要。在建立包含经济效应、社会效应和生态效应的较为系统的财政支农绩效评价体系的基础上，运用三阶段DEA模型对我国大陆地区26个省（区）2007-2011年的财政支农效率进行分析。结果表明，外部环境中的农村劳动力文化素质和农村经济发展水平是提高财政支农效率的有利因素，而农村基础设施状况对财政支农效率提升具有反向作用；在剥离外部环境和随机误差对效率值的影响后，财政支农效率整体呈现出下滑，但在样本期内，每年的效率值均呈上升态势，财政支农效果正逐步得到改善；按纯技术效率和规模效率0.9的临界值可将财政支农效率划分为4种不同类型，各省可以根据自身效率的不足，有针对性地从管理水平提高或生产规模改进两方面改善财政支农绩效。

英文摘要：

Performance of fiscal expenditure on agriculture is a hot issue. Correct measure and optimization of it is an important aspect of promoting China＇s agricultural development. Based on performance evaluation system which includes economic effects, social effects and ecological effects, this paper analyses the performance of fiscal expenditure on agriculture from 26 provinces between 2007 and 2011 by using three-stage DEA model. The result shows that firstly, cultural quality of the rural labor and rural economic development are the positive factors to improve efficiency of fiscal expenditure on agriculture. On the contrary, rural infrastructure has reverse effect. Secondly, after excluding the impact of environmental factors and random errors, the efficiency of fiscal expenditure on agriculture shows a decline as a whole, but in the sample period, the annual efficiency values present an upward trend,indicating that the performance is gradually improving. Thirdly,provinces can be divided into four different types based on pure technical efficiency and scale efficiency. So these provinces should improve their efficiency of fiscal expenditure on agriculture according to their own characteristics.