东北国有林区发展非公有制林业制度体系研究
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摘要
长期以来，东北国有林区林业所有制形式单一，造成经济运行效率低下，可采资源枯竭。随着市场经济的发展和林业经济体制改革的深入，非公有制林业应运而生，已成为林业发展的强大推动力。实践证明，发展非公有制林业是实现林区可持续发展的必然选择，是落实科学发展观实现林业跨越式发展的必要举措。然而，现阶段东北国有林区非公有制林业的发展面临诸多制约因素，其中，制度障碍最为关键。因此，构建科学合理的制度体系，为东北国有林区非公有制林业发展提供有效的制度供给和制度运行保障，对促进非公有制林业科学持续发展具有重要的现实意义。
本文所界定的非公有制林业是指从产权角度出发，非公有制经济主体在林地使用权期限内，依法对林木资源享有所有权的一种林业所有制形式，即以是否拥有林木资源采伐权为标准来判断林业所有制形式。国有林区包括国家直属森工企业和地方政府所属市、县地方林业。由于东北国有林区国有森工企业，以林木资源采伐权为主要标志的林权改革才刚刚起步，因此，本文主要研究对象系东北国有林区地方林业系统，即吉林省、黑龙江省林业厅所辖市、县地方林业系统的非公有制林业。
本文在分析国内外相关研究成果的基础上，以制度变迁等为理论支撑，运用定性分析和定量分析相结合等研究方法，在剖析东北国有林区非公有制林业发展状况及影响因素的基础上，构建了以产权制度为核心的制度体系，以期为东北国有林区发展非公有制林业提供可资借鉴的理论依据和决策参考。
首先，在文献分析和实际调查基础上，分析了东北国有林区非公有制林业的发展历程、现状及存在问题。非公有制林业发展中存在的问题主要表现在：林权纠纷较多、合理采伐权受限、税费负担重、融资困难和社会化服务滞后等方面。其次，创新性的运用层次分析法(AHP法)对东北国有林区发展非公有制林业的影响因素进行了定量研究，构建了发展非公有制林业的制度体系框架。研究结果表明：影响东北国有林区非公有制林业发展的主要因素依次是产权、采伐限额、税费等制度因素。在定量研究基础上，提出了制度体系构建的目标和基本原则，阐述了制度体系各构成要素之间的相互关系以及制度体系运行的外部保障。最后，构建了以林权制度为核心，采伐申报制度、税费制度、融资制度和监督制度为保障的制度体系。在剖析现行林权等制度缺陷及成因的基础上，构建了以产权明晰化为基础、以产权安全性为保障、以产权市场化为关键的林权制度；从森林采伐申报、审批和验收等环节构建了森林采伐报审制度；从税费项目和税率水平等角度构建了轻税赋多扶持的税费制度；从直接融资和间接融资角度构建了融资制度；从监督立法、监督机构、监督方式以及监督队伍等方面构建了监督制度。并分别阐述了实施各项制度的配套改革措施。
总之，东北国有林区非公有制林业的科学持续发展有赖于构建科学的制度体系。其中，明晰、安全和市场化的林权制度是促进非公有制林业发展的核心，实施森林采伐报审制度是落实处置权的关键，实行轻税赋多扶持的税费制度是落实收益权的保证，建立多渠道筹资的融资制度是增强非公有制林业发展后劲的有力支撑，构建科学高效的监督制度是其他各项制度得以有效落实的保障。
For a long time, because of its single ownership, the Northeast national forest region has been running with low financial efficiency and shortage of useful resources. With the market economy development and deep reform, the non-public forestry has emerged and become the main support of the development of forestry. To develop non-public forestry is not only a certain selection to realize sustainable development of forest region, but also an necessary measure to realize the forestry leaping development with scientific development view. However, at present, there are still many restricting factors on the development of Northeast national forest region, among them, system factor is the main one. Therefore, to establish scientific and reasonable system is very important both for providing an efficient system supply and system running guarantee and for sustainable development of the Northeast national forest region.
The non-public forestry defined in this paper, is a form of the forestry ownership from the view of ownership which allows non-public forestry economic subjects to own the forest resources legally during the period of Right to utilize forests, in other words, the right of forest harvesting is taken to judge the types of forest ownership. Because the national forest industry of the Northeast national forest region is going to start the reform marked by the right of forest harvesting, the study objects are forest systems in the Northeast national forest region, i.e. nonpublic forestry of the forest system of local cities and counties governed by Jilin and Heilongjiang Provinces.
This study, based on the analysis of relative studies at home and abroad and the theory of institutional change, by using qualitative and quantitative analysis, analyzed the status of the development of non-forestry in the Northeast national forest region, and then established a system with the ownership system as a core, so that we can provide useful theoretical evidence and policy-making reference.
First, the present study, based on the analysis of references and practical survey, analyzed the history, current status, and existing problems in the development of non-public forestry in the Northeast national forest region, pointed out that there are many problems in the development of non-public forestry, such as more forest ownership dissension, the limitation of reasonable forest harvesting, heavy forest tax, financial difficulty, lagging socialized service and so on, all of these severely restrict the development of non-public forestry. Then, we studied quantitatively the influential factors on the development of non-public forestry in the Northeast national forest region by analytic hierarchy process(AHP) and established the system frame for developing non-public forestry. Our results have shown that the main influencing factors on the development of non-public forestry in the Northeast national forest region are ownership system, harvesting quota and tax in decreasing order. Based on the quantitative study, this study proposed the target and basic principle of system construction and expatiated on the relationship among the component elements of the systems and external guarantee of the systems. Finally, we established a system, which takes the forest ownership system as a core, harvesting report system, tax system, and financing and surveillance systems as guarantee. Under analysis of the defects and their causes of the current forest ownership, we established a forest ownership system with distinct ownership as a basis, safe ownership as guarantee, and ownership marketing as a key; established a forest harvesting report and approval system; established tax system with less taxation and more supports; established financial system composing direct and indirect financing; established surveillance system involving surveillance law and regulations, organizations, manners and team. We also expatiated on the matching reform measures for implementing each system above.
In conclusion, scientifically sustainable development of non-public forestry in the Northeast national forest region depends on the establishment scientific systems. Among the systems, distinct, safe and marketing forest ownership system is the core, forest harvesting report and approval system is the key for realizing the right of disposition, a taxation system with less taxation and more supports is the guarantee of right to earnings, the establishment of multi-channels financial system is a forceful support for strengthening the development of nonpublic forestry, and a scientific surveillance system is the guarantee of realizing the other systems.
本文所界定的非公有制林业是指从产权角度出发，非公有制经济主体在林地使用权期限内，依法对林木资源享有所有权的一种林业所有制形式，即以是否拥有林木资源采伐权为标准来判断林业所有制形式。国有林区包括国家直属森工企业和地方政府所属市、县地方林业。由于东北国有林区国有森工企业，以林木资源采伐权为主要标志的林权改革才刚刚起步，因此，本文主要研究对象系东北国有林区地方林业系统，即吉林省、黑龙江省林业厅所辖市、县地方林业系统的非公有制林业。
本文在分析国内外相关研究成果的基础上，以制度变迁等为理论支撑，运用定性分析和定量分析相结合等研究方法，在剖析东北国有林区非公有制林业发展状况及影响因素的基础上，构建了以产权制度为核心的制度体系，以期为东北国有林区发展非公有制林业提供可资借鉴的理论依据和决策参考。
首先，在文献分析和实际调查基础上，分析了东北国有林区非公有制林业的发展历程、现状及存在问题。非公有制林业发展中存在的问题主要表现在：林权纠纷较多、合理采伐权受限、税费负担重、融资困难和社会化服务滞后等方面。其次，创新性的运用层次分析法(AHP法)对东北国有林区发展非公有制林业的影响因素进行了定量研究，构建了发展非公有制林业的制度体系框架。研究结果表明：影响东北国有林区非公有制林业发展的主要因素依次是产权、采伐限额、税费等制度因素。在定量研究基础上，提出了制度体系构建的目标和基本原则，阐述了制度体系各构成要素之间的相互关系以及制度体系运行的外部保障。最后，构建了以林权制度为核心，采伐申报制度、税费制度、融资制度和监督制度为保障的制度体系。在剖析现行林权等制度缺陷及成因的基础上，构建了以产权明晰化为基础、以产权安全性为保障、以产权市场化为关键的林权制度；从森林采伐申报、审批和验收等环节构建了森林采伐报审制度；从税费项目和税率水平等角度构建了轻税赋多扶持的税费制度；从直接融资和间接融资角度构建了融资制度；从监督立法、监督机构、监督方式以及监督队伍等方面构建了监督制度。并分别阐述了实施各项制度的配套改革措施。
总之，东北国有林区非公有制林业的科学持续发展有赖于构建科学的制度体系。其中，明晰、安全和市场化的林权制度是促进非公有制林业发展的核心，实施森林采伐报审制度是落实处置权的关键，实行轻税赋多扶持的税费制度是落实收益权的保证，建立多渠道筹资的融资制度是增强非公有制林业发展后劲的有力支撑，构建科学高效的监督制度是其他各项制度得以有效落实的保障。
For a long time, because of its single ownership, the Northeast national forest region has been running with low financial efficiency and shortage of useful resources. With the market economy development and deep reform, the non-public forestry has emerged and become the main support of the development of forestry. To develop non-public forestry is not only a certain selection to realize sustainable development of forest region, but also an necessary measure to realize the forestry leaping development with scientific development view. However, at present, there are still many restricting factors on the development of Northeast national forest region, among them, system factor is the main one. Therefore, to establish scientific and reasonable system is very important both for providing an efficient system supply and system running guarantee and for sustainable development of the Northeast national forest region.
The non-public forestry defined in this paper, is a form of the forestry ownership from the view of ownership which allows non-public forestry economic subjects to own the forest resources legally during the period of Right to utilize forests, in other words, the right of forest harvesting is taken to judge the types of forest ownership. Because the national forest industry of the Northeast national forest region is going to start the reform marked by the right of forest harvesting, the study objects are forest systems in the Northeast national forest region, i.e. nonpublic forestry of the forest system of local cities and counties governed by Jilin and Heilongjiang Provinces.
This study, based on the analysis of relative studies at home and abroad and the theory of institutional change, by using qualitative and quantitative analysis, analyzed the status of the development of non-forestry in the Northeast national forest region, and then established a system with the ownership system as a core, so that we can provide useful theoretical evidence and policy-making reference.
First, the present study, based on the analysis of references and practical survey, analyzed the history, current status, and existing problems in the development of non-public forestry in the Northeast national forest region, pointed out that there are many problems in the development of non-public forestry, such as more forest ownership dissension, the limitation of reasonable forest harvesting, heavy forest tax, financial difficulty, lagging socialized service and so on, all of these severely restrict the development of non-public forestry. Then, we studied quantitatively the influential factors on the development of non-public forestry in the Northeast national forest region by analytic hierarchy process(AHP) and established the system frame for developing non-public forestry. Our results have shown that the main influencing factors on the development of non-public forestry in the Northeast national forest region are ownership system, harvesting quota and tax in decreasing order. Based on the quantitative study, this study proposed the target and basic principle of system construction and expatiated on the relationship among the component elements of the systems and external guarantee of the systems. Finally, we established a system, which takes the forest ownership system as a core, harvesting report system, tax system, and financing and surveillance systems as guarantee. Under analysis of the defects and their causes of the current forest ownership, we established a forest ownership system with distinct ownership as a basis, safe ownership as guarantee, and ownership marketing as a key; established a forest harvesting report and approval system; established tax system with less taxation and more supports; established financial system composing direct and indirect financing; established surveillance system involving surveillance law and regulations, organizations, manners and team. We also expatiated on the matching reform measures for implementing each system above.
In conclusion, scientifically sustainable development of non-public forestry in the Northeast national forest region depends on the establishment scientific systems. Among the systems, distinct, safe and marketing forest ownership system is the core, forest harvesting report and approval system is the key for realizing the right of disposition, a taxation system with less taxation and more supports is the guarantee of right to earnings, the establishment of multi-channels financial system is a forceful support for strengthening the development of nonpublic forestry, and a scientific surveillance system is the guarantee of realizing the other systems.
引文
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