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.