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中文摘要：
河南省农业保险发展迅速，但农业保险财政补贴在促进农户参保、补偿农民损失、降低农民保费压力等方面的作用有限。本文从财政补贴对农户的激励作用、各级财政部门的项目管理和实施效率、财政补贴的社会效益出发，采用层次分析法，以农户和保险公司、政府作为一级指标，并将其分解为8个二级指标和17个三级指标，构建农业保险财政补贴绩效评价体系。
英文摘要：
The agricuhural insurance developed rapidly in Henan, but the role of agricultural insurance subsidies is limited in promoting farmers to participate in the insurance, compensating the loss of farmers and reducing farmers＇premiums pressure and so on. This arti- cle designed three levels Of performance evaluation system, starting from the financial subsidies to farmers＂ incentive effect, fnancial departments at all levels of project management and implementation efficiency, financial subsidies of social benefit, adopting AHP and choosing farmers and insurance companies, government as the primary indicator and decomposed it into 8 two indicators and 17 three indicators.
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