The aim of this paper is to analyse the distribution of farm sub- sididies before and after the CAP reform (1994). To acheive this purpose, we use a representative sample of french farms, the Farm Accountancy Data Network (FADN). We compare the account of subsidies and we evaluate the effects of a limitation of direct payments per agricultural labour unit (50000 FF, 100000 FF, 150000 FF). This analysis is based on three systems of production (cereals and crops farms, milk farms, cattle farms) and take the economical dimension into account.
