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This paper attempts to build a performance evaluation system for agricultural financial project expenditures to make the performance evaluation of financial support for agriculture more maneuverable and provide a reference for the management of agricultural funds. Moreover, this paper combines the intelligent big data technology to construct the agricultural financial fund performance evaluation system, and describes the characteristics of the relevance of geographic elements in the entire spatial region through global spatial autocorrelation. Simultaneously, this paper uses different spatial weight matrices to examine the rationality and robustness of the results. In addition, this paper introduces covariates and removes trends through regression methods. Further, taking into account the characteristics, scientificity and operability of agricultural financial funds, the dimensions and structure of the performance evaluation of agricultural financial expenditures are drawn up. Finally, this paper verifies the effectiveness of this method through case studies, and gives several targeted suggestions.