Allowance refers to subsidies or benefits, that is, allowances. Most of the financial subsidies in China are used to subsidize the prices of agricultural products, mainly grain, cotton, oil and pigs. Different from the western countries that implement protective prices and export subsidies for agricultural products in order to maintain the balance between supply and demand in the domestic market and enhance the competitiveness in the international market, China's agricultural product subsidy policy focuses on supporting the development of agricultural production and increasing the output of agricultural products. So as to achieve the purpose of supporting the development of agricultural production. When raising the purchase price of agricultural products, the policy of increasing the price subsidy for farmers was implemented, and the sales price was not mentioned or mentioned less, and financial subsidies were implemented for the upside-down price difference between purchase and sale prices and the operating losses of enterprises. Therefore, agricultural subsidies have grown rapidly and occupy an important position in all financial subsidies.