南江县退耕还林工程的财政支出效率评价

退耕还林工程是一项生态公益性工程，具有公共产品属性。为了衡量该工程的国家财政支出效率，本文选择四川省南江县作为案例县，运用社会成本效益分析法，在辨别工程相关成本和相关效益的基础上，运用货币时间价值的原理，将工程分为短期、中期和长期3种时间段，选取相应的折现率，对工程进行衡量和评价。最后，本文认为从公共财政支出的角度分析,退耕还林工程是有效率的，符合帕累托改进状态。但从公共政策决策的角度分析，工程应该注重相关利益者间受益主体与受损主体之间的补偿，建立生态效益补偿机制以解决工程的外部性，真正实现帕累托效率，达到社会福利最大化的目标。

Appraising the Efficiency of Finance Expenditure of Grain for Green Project in Nanjiang County of Sichuan Province

Grain for Green Project is an ecological commonweal project,and has the characteristics of public goods.For appraising the efficiency of finance expenditure of the project,this paper chose Nanjiang County of Sichuan Province as an example,evaluated the finance expenditure efficiency by the method of social-cost & social-benefit analysis method.Based on discerning relational cost & benefit of the project,the paper used the principle of monetary time value,chose relevant discount,analyzed and evaluated the pr...