中文摘要：

以财政补贴效率理论为前提,通过构建经济效率和社会效率指标来评价和衡量农业保险的财政补贴效率,对其影响因素进行实证模拟分析,并构建生产函数模型,重点考察农业保险财政补贴的产出弹性,得到财政补贴的最优规模。研究结果表明,农民的保费支出以及农作物的播种面积对农业保险效率值没有显著影响,而政府财政补贴额是影响农业保险补贴效率的重要因素；农业保险财政补贴的产出弹性为0.0825,即各地区政府对农业保险补贴额占当地农业产出的比率为8.25%时,财政补贴效率最大。

英文摘要：

Based on the theory about the efficiency of fiscal subsides for supporting agriculture,this paper evaluates and measures the efficiency of fiscal subsidies of agriculture insurance by constructing indicators of economy and social efficiency,and empirical analyses the factors influencing the efficiency of agricultural insurance subsidies. Further,by building a production function model,we get the output elasticity of agricultural insurance of the financial expenditure and seek the optimal scale of fiscal subsidies. Studies have shown the farmer＇s premium expenditure and the sown area of farm crops have no significant effect on the efficiency of agricultural insurance value,while the government financial subsidy is an important factor to influence the efficiency of agricultural insurance subsidies; output elasticity of fiscal subsidy is 0. 0825,which is the regional government subsidies of agricultural insurance accounted for the local agricultural output to 8. 25%,the maximum efficiency of fiscal subsidies.