中国林业可持续发展的公共财政政策研究
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摘要
加强生态建设,维护生态安全,是二十一世纪人类面临的共同主题。随着森林的不断减少,气候变暖、空气污染、水土流失、土地荒漠化、生物多样性丧失等生态环境问题日益突出,森林问题成为国际社会关注的焦点,林业发展得到了人类社会前所未有的高度关注和重视。
2003年《中共中央、国务院关于加快林业发展的决定》发布后,我国开始了大规模的林业建设,林业产业和林业生态建设取得重大进展,林业可持续发展成为人们追求的目标。我国可持续发展面临的主要问题可归结为森林和植被相对贫乏、生态供给能力低等,因此,加强林业建设是我国可持续发展的必然选择。公共财政体制是我国今后财政改革的目标和方向,其改革内容必然涉及到国民经济的各个领域,这为林业的发展提供了前所未有的机遇。林业财政政策是林业可持续发展的重要保障,我国必须进行林业财政政策改革以适应公共财政体制的确立和林业可持续发展的客观要求,本文就是在此背景下从不同的角度研究了林业可持续发展的公共财政政策问题。
本文运用定性与定量分析相结合、静态分析与动态分析相结合等研究方法,在林业可持续发展和公共财政等理论基础上,将林业可持续发展置于公共财政这一宏观环境之下,通过对国外林业财政政策的比较分析,在借鉴国际经验的基础上,重点对公共财政体制下我国林业可持续发展的财政投入政策、林业税费政策及林业财政政策体系的构建进行了研究,力图构建一个完整的林业财政政策框架体系。在财政投入政策研究中,提出要建立林业公共财政支持制度,包括建立以国家公共财政为主的长效投入机制及林业差别扶持制度,并针对我国目前政府林业投入存在的问题提出相应的对策和建议；在林业税费问题的研究中,提出促进我国林业可持续发展的林业税费改革方向是构建以生态环境建设为主体的广义林业财经税收体系,并重点对森林生态税收制度进行了设计；在对公共财政体制下的林业财政政策体系的研究过程中,分析了如何构建能够促进林业可持续发展的林业财政政策体系,并借鉴国外经验,提出多元投入、长效投入、差别扶持、科技兴林、税费规范等林业财政政策取向。本文通过对公共财政体制下林业财政投入政策的研究,设计了财政滑动补贴模型与制度,这是本人基于林业扶持的公平与公正性的角度创新设计的,该思路比较符合林业工程和项目的特征。
开展林业财政政策研究既是建立公共财政体系的需要,也是实现林业可持续发展的迫切需要。本文力图通过系统而深入的研究和论证,为深化我国林业经济体制改革,实现林业可持续发展提供参考依据；为国家制定林业可持续发展的公共财政政策提供理论支撑。
It is a common theme faced by mankind in the 21 st Century to strengthen eco-construction and maintain eco-safety. As eco-problems of forest reduction, global warming, air pollution, soil-water erosion, land desertification and loss of biodiversity are becoming day-by day prominent, forestry-related issues have gained intensive focus from the international community. The forestry development has also gained unprecedented attention and concerns from the mankind.
After the publication of the "Decision of the CPC Central Committee and the State Council on Accelerating the Development of Forestry" in 2003, we have witnessed large-scale constructions of forestry and drastic development in forestry industries and ecological improvement. The sustainable development of forestry has become our ultimate goal. The major obstacles for sustainable development in our country include the relative scarcity of forest and vegetation and low eco-supplies. Strengthening the forestry construction is therefore inevitable to maintain sustainable development in China. The public finance system is the direction and goal for our finance policy reform, which must cover every area of our national economy. This has presented an unprecedented opportunity for the development of forestry. Public finance policy safeguards the sustainable development of forestry. We must implement reform on public finance policy of forestry in order to establish a system of public finance and to meet the requirements for the sustainable development of forestry. This paper studies the problems of public finance policy from different aspects for sustainable development of forestry.
This paper applies a combination of quantitative and qualitative, static and dynamic analysis methods to build a comprehensive system of public finance policy in forestry. Build on the fundamental theory of sustainable development of forestry and public finance and setting the sustainable development of forestry in the general framework of public finance policy, this paper focuses its research on the policies of financial input and fiscal investment, forestry tax and construction of the public finance system in forestry through a comparative analysis of forestry policies in foreign countries and learning from the international experiences. In study of policy on financial input and fiscal investment, this paper proposes to establish a supporting system for public finance of forestry, including the establishment of a long-term fiscal investment based on our country's public finance and the policy on subsidies in forestry. In addition, this paper also proposes strategies and suggestions to overcome some problems facing the current government fiscal investment in forestry. In the study of the issues related to forestry tax and fees, this paper proposes that reform on tax and fees policy for the sustainable development in forestry should focus on establishing a general forestry finance and tax system for ecological and environmental constructions. In particular, this paper focuses on designing a tax system for forest ecology. In the study of policy system of forestry public finance under the public finance policy, this paper analyzes how to establish a forestry public finance system to promote sustainable development of forestry. Borrowing international experiences, this paper proposes a policy of investment diversity, long-term fiscal investment, appropriate subsidies and development of forestry through science and technology and regulation on tax and fees.Through the study of the policy on fiscal investment in forestry under the public finance system, this paper proposes a model and system of dynamic public financial subsidies. This novel model is developed basing on the fairness and justice of forestry subsidies and fits the characteristics of the forestry projects in our country.
The study of the forestry public finance is necessary and urgent for both the establishment of a public finance system and the realization of sustainable development of forestry. Through a comprehensive and thorough research and reasoning, this paper aims to provide important basis and reference for deepening the policy reform of our forestry system and for realizing the sustainable development of forestry. The research provides theoretical supports for developing a comprehensive public finance policy for sustainable development of forestry.
2003年《中共中央、国务院关于加快林业发展的决定》发布后,我国开始了大规模的林业建设,林业产业和林业生态建设取得重大进展,林业可持续发展成为人们追求的目标。我国可持续发展面临的主要问题可归结为森林和植被相对贫乏、生态供给能力低等,因此,加强林业建设是我国可持续发展的必然选择。公共财政体制是我国今后财政改革的目标和方向,其改革内容必然涉及到国民经济的各个领域,这为林业的发展提供了前所未有的机遇。林业财政政策是林业可持续发展的重要保障,我国必须进行林业财政政策改革以适应公共财政体制的确立和林业可持续发展的客观要求,本文就是在此背景下从不同的角度研究了林业可持续发展的公共财政政策问题。
本文运用定性与定量分析相结合、静态分析与动态分析相结合等研究方法,在林业可持续发展和公共财政等理论基础上,将林业可持续发展置于公共财政这一宏观环境之下,通过对国外林业财政政策的比较分析,在借鉴国际经验的基础上,重点对公共财政体制下我国林业可持续发展的财政投入政策、林业税费政策及林业财政政策体系的构建进行了研究,力图构建一个完整的林业财政政策框架体系。在财政投入政策研究中,提出要建立林业公共财政支持制度,包括建立以国家公共财政为主的长效投入机制及林业差别扶持制度,并针对我国目前政府林业投入存在的问题提出相应的对策和建议；在林业税费问题的研究中,提出促进我国林业可持续发展的林业税费改革方向是构建以生态环境建设为主体的广义林业财经税收体系,并重点对森林生态税收制度进行了设计；在对公共财政体制下的林业财政政策体系的研究过程中,分析了如何构建能够促进林业可持续发展的林业财政政策体系,并借鉴国外经验,提出多元投入、长效投入、差别扶持、科技兴林、税费规范等林业财政政策取向。本文通过对公共财政体制下林业财政投入政策的研究,设计了财政滑动补贴模型与制度,这是本人基于林业扶持的公平与公正性的角度创新设计的,该思路比较符合林业工程和项目的特征。
开展林业财政政策研究既是建立公共财政体系的需要,也是实现林业可持续发展的迫切需要。本文力图通过系统而深入的研究和论证,为深化我国林业经济体制改革,实现林业可持续发展提供参考依据；为国家制定林业可持续发展的公共财政政策提供理论支撑。
It is a common theme faced by mankind in the 21 st Century to strengthen eco-construction and maintain eco-safety. As eco-problems of forest reduction, global warming, air pollution, soil-water erosion, land desertification and loss of biodiversity are becoming day-by day prominent, forestry-related issues have gained intensive focus from the international community. The forestry development has also gained unprecedented attention and concerns from the mankind.
After the publication of the "Decision of the CPC Central Committee and the State Council on Accelerating the Development of Forestry" in 2003, we have witnessed large-scale constructions of forestry and drastic development in forestry industries and ecological improvement. The sustainable development of forestry has become our ultimate goal. The major obstacles for sustainable development in our country include the relative scarcity of forest and vegetation and low eco-supplies. Strengthening the forestry construction is therefore inevitable to maintain sustainable development in China. The public finance system is the direction and goal for our finance policy reform, which must cover every area of our national economy. This has presented an unprecedented opportunity for the development of forestry. Public finance policy safeguards the sustainable development of forestry. We must implement reform on public finance policy of forestry in order to establish a system of public finance and to meet the requirements for the sustainable development of forestry. This paper studies the problems of public finance policy from different aspects for sustainable development of forestry.
This paper applies a combination of quantitative and qualitative, static and dynamic analysis methods to build a comprehensive system of public finance policy in forestry. Build on the fundamental theory of sustainable development of forestry and public finance and setting the sustainable development of forestry in the general framework of public finance policy, this paper focuses its research on the policies of financial input and fiscal investment, forestry tax and construction of the public finance system in forestry through a comparative analysis of forestry policies in foreign countries and learning from the international experiences. In study of policy on financial input and fiscal investment, this paper proposes to establish a supporting system for public finance of forestry, including the establishment of a long-term fiscal investment based on our country's public finance and the policy on subsidies in forestry. In addition, this paper also proposes strategies and suggestions to overcome some problems facing the current government fiscal investment in forestry. In the study of the issues related to forestry tax and fees, this paper proposes that reform on tax and fees policy for the sustainable development in forestry should focus on establishing a general forestry finance and tax system for ecological and environmental constructions. In particular, this paper focuses on designing a tax system for forest ecology. In the study of policy system of forestry public finance under the public finance policy, this paper analyzes how to establish a forestry public finance system to promote sustainable development of forestry. Borrowing international experiences, this paper proposes a policy of investment diversity, long-term fiscal investment, appropriate subsidies and development of forestry through science and technology and regulation on tax and fees.Through the study of the policy on fiscal investment in forestry under the public finance system, this paper proposes a model and system of dynamic public financial subsidies. This novel model is developed basing on the fairness and justice of forestry subsidies and fits the characteristics of the forestry projects in our country.
The study of the forestry public finance is necessary and urgent for both the establishment of a public finance system and the realization of sustainable development of forestry. Through a comprehensive and thorough research and reasoning, this paper aims to provide important basis and reference for deepening the policy reform of our forestry system and for realizing the sustainable development of forestry. The research provides theoretical supports for developing a comprehensive public finance policy for sustainable development of forestry.
引文
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