A Study of Medium-Term Expenditure Management Concerning Performance Evaluation:
Case studies of medium-term expenditure analysis of agricultureㆍrural areas function

After four years Medium-Term Expenditure Management System was put in practice, this research studies on how to apply performance management into medium-term expenditure management system in order to improve the effectiveness of the system. In principle, it is important to consider not only performance data but also various political, economic, and social factors in expenditure management. This research focuses on whether performance data could be applied to financial management with cases in agriculture ? rural areas.

As a result, it is found that performance evaluation should be used as a reference. The results also present that, in some cases, performance evaluation could be directly linked to financial support based on the features of the program, although there is a certain limit in doing so. In conclusion, effective financial distribution is necessary to connect performance and financial support in medium-term expenditure analysis.