Abstract: Subsidy policy for agricultural machinery purchase was an important part of China′ s fiscal support policy system. Promoting disclosure of subsidy policy information was an important guarantee to ensure efficient，standardized and honest implementation of subsidy policy. On basis of consulting relevant literatures at home and abroad，theoretical basis of information disclosure of agricultural machinery purchase subsidy policy was expounded，practice and exploration process of information disclosure of governments at home and abroad was analyzed，development course，current situation and existing problems of information disclosure of agricultural machinery purchase subsidy policy in China were described，and some suggestions accordingly for improving related work were put forward.