【作者】 刘克勇；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2005， 博士

【摘要】 随着林业在贯彻可持续发展战略、生态建设和西部大开发中地位的增强,林业已成为社会主义现代化建设全局中一个具有特殊意义的重要组成部分。林业的地位和特点,决定了林业成为公共财政支持的重点。开展林业财政政策研究,是建立长期、稳定的林业投入机制,实现林业跨越式发展的迫切需要,也是提高财政资金使用效率,完善公共财政支出框架体系的迫切需要。本论文旨在通过对中国林业财政政策制定方法和程序的研究,对中国林业财政政策及其实施效果的评价,对中外林业财政政策的比较,探讨建立林业财政投入评价体系的基本方法,提出完善中国林业财政政策的基本思路。 论文运用公共政策科学的最新理论,研究了中国林业财政政策制定的基本原则、基本依据和一般程序,以及林业财政政策的实施、评估、修订和终结等。在公共财政体制下,林业财政政策支持的重点领域是森林资源的保护、营林造林和林业社会经济可持续发展。 论文对不同时期中国林业财政政策进行了分析和评价。1949—1978年期间林业财政政策表现为索取性,造成了林业掠夺式经营局面;1978—1992年期间林业财政政策具有改革性和扶持性,促进了森工企业和林业事业单位的发展;1992年至今,党中央、国务院高度重视林业,林业财政政策表现为扶持强化性,极大地促进了林业的改革与发展。 论文分析比较了主要发达国家和发展中国家林业财政政策。对国外林业财政政策的基本评价是:对财政职能认识更加深化;中央财政宏观调控能力不断增强;财政管理国际化越来越明显;财政管理层次趋于简化,职责走向分散;财政管理科学化、民主化已成为一种发展趋势。 论文提出了建立林业财政投入评价体系的思路和原则以及具体评价方法。制定林业财政投入评价体系,除了要遵循科学性、规范性、实用性等基本原则,还要体现导向性、完整性、可行性和可比性原则。林业财政投入评价方法主要有成本—效益法、最低费用选择法、公共商品服务收费法等。 论文提出了完善中国林业财政政策的基本思路:健全政策决策机制,规范林业财政政策的论证、决策、制定、实施和监督程序;建立林业长效投入保障机制,将林业公共支出纳入公共财政预算,鼓励和引导社会资金投入林业;完善林业基金制度;对林业实行轻税赋政策;加大对非公有制林业的政策扶持。 论文采取了定性分析与定量分析相结合、规范性方法与实证方法相结合、系统分析与重点研究相结合、宏观研究与微观分析相结合等研究方法。论文主要创新点包括:将林业财政政策作为一门独立的政策学科进行研究;系统地研究了林业财政政策的制定程序、基本原则、基本依据、实施要求以及政策评估、修订和终结全过程;对建国以来中更多还原

【Abstract】 With its strengthened role in implementing strategies of sustainable development, ecological development and Great Development of West China, forestry has become a key component with special significance in the overall development of social modernization. Determined by its roles and features, forestry has become a priority of public finance support. Conducting a research on forestry fiscal policy is of urgent need for establishing a long-term and stable forestry input system and realizing the frog-leaping forestry development. It is also the imperative demand for enhancing efficiency for the use of financial inputs, and improving the public fiscal expenditure structure. This thesis aims at evaluating China’s forestry fiscal policies and its application results by studying the formulation methods and procedure of China’s forestry fiscal policy system, as well as comparing China’s forestry fiscal policies with those of other nations. This thesis also thrashes out basic methodologies of establishing forestry fiscal investment evaluation system and brings forward basic ideas for improving China’s forestry fiscal policy.By applying the latest theories on public policy science, this thesis explores basic principle, fundamental bases and general procedure for the formulation of China’s forestry fiscal policies, as well as the implementation, evaluation, revision and expiration of forestry fiscal policy. Within the public finance system, the key areas which forestry fiscal policy focuses on include the protection of forest resource, silviculture and afforestation as well as the sustainable forestry social and economic development.This thesis analyses and evaluates China’s forestry fiscal policies of different periods. From 1949 to 1978, forestry fiscal policy was acquiring-featured, which resulted in predatory management in forestry sector. During the period of 1978-92, forestry fiscal policy was featured in its reform and supportive role, which has promoted the development of forestry industries and institutions. From 1992 till now, thanks to the Central Committee of China’s Communist Party and the State Council who have attached great importance to forestry development, the strengthened supportive feature of forestry fiscal policy has boosted forestry reform and development.The thesis compares forestry fiscal policies of some main developed nations with those of developing ones. The basic appraisements for foreign forestry fiscal policies are listed asfollows: deepened recognition of finance function; continuous strengthening the macro-regulating capacity of central fiscal policies; gradually obvious internationally-oriented finance management tendency; increasingly simplified financial management levels and decentralization of functions. Scientific and democratic based financial management has become a development tendency.The thesis puts forward some thoughts, principles and detailed evaluation methods for the establishment of forestry fiscal investment evaluation system. Formulation of forestry fiscal investment system requires not only to follow the principles of scientific attitude, standardized benchmark and practicability, but also to represent principles of guidance, integrality, feasibility and comparative feature. Evaluation methods of forestry fiscal investment mainly include cost-benefit analysis, selection of lowest cost and charging for public commodity service.The thesis addresses some basic thoughts for improving China’s forestry fiscal policies, including completing decision-making mechanism for policies; standardizing procedures of feasibility studies, decision-making, formulation, application and supervision; Establishing long term input guarantee mechanism for forestry, bringing forestry public expenditure into public financial budget, encouraging and guiding social funds to be invested on forestry; improving forestry fund system, putting into effect low-tax-burden policy to forestry, promoting the policy support to non-public forestry.The thesis adopts such integrated methods as the combination of qualitative and quantitative analysis, standardization and practicability, system analysis and prioritized study, macro and micro research. The major innovations of the thesis include (I Regarding forestry fiscal policy as an independent policy subject; (II) doing a systematical research on the formulation process, basic principle, fundamental bases, application requirement of forestry fiscal policy, together with the whole process of policy evaluation, revision and expiration; (IH)giving an objective evaluation on China’s forestry fiscal policy since the founding of People’s republic of China and its application results; (IV) integrating effectively the research on fiscal policy with forestry policy and putting forward the basic ideas of improving forestry fiscal policy.更多还原