基于现代林业建设的财政政策研究
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摘要
林业是生态建设的主体,是经济社会可持续发展的一项基础产业和公益事业。随着我国经济又好又快发展、人民生活水平不断改善以及应对气候变化的需要,林业发展越来越受到社会的关注,地位和作用越来越重要,并且成为国际社会关注的焦点。党中央、国务院高度重视林业发展和建设,首次召开的中央林业工作会议进一步明确了林业的定位并赋予林业以重大使命：“在贯彻可持续发展战略中林业具有重要地位,在生态建设中林业具有首要地位,在西部大开发中林业具有基础地位,在应对气候变化中林业具有特殊地位”。“实现科学发展必须把发展林业作为重大举措,建设生态文明必须把发展林业作为首要任务,应对气候变化必须把发展林业作为战略选择,解决‘三农’问题必须把发展林业作为重要途径”。
林业适应新阶段经济社会发展要求,适时调整林业建设思路和战略布局,明确提出将发展现代林业作为林业工作的总任务,建设生态文明作为林业工作的总目标,促进科学发展作为林业工作的总要求来构建我国林业发展总体格局。林业财政政策是现代林业发展的重要保障,是传统林业向现代林业转变的基石。加速传统林业向现代林业转变,完善财政支持林业的政策、机制,是现代林业发展的一个重大时代命题。
本文在现代林业建设应用理论以及公共财政理论、体制与我国财政政策研究的基础上,首先,对现行林业财政政策成效进行了分析与评价,明确提出现行林业财政政策面临的困难和问题,目前的财政政策仍不适应现代林业建设的需要；其次,分析了国外林业财政政策的特点,并对其进行总体评价,提出了我国现代林业发展应该借鉴的相关政策；第三,依据公共财政体制的建立及其发展趋势,认真分析现代林业发展与公共财政的关系,判断未来发展呈现以下趋势：林业越来越倾向于为全社会提供公共服务和需要,越来越依靠政府职能亦即公共财政配置资源；第四,根据理论和实证研究的结果,比较借鉴国外经验,明确了构建适于现代林业建设的财政政策框架体系的指导思想和基本原则,提出了建立适于现代林业建设的财政政策的构成框架、实现机制和政策使用取向,为国家制定宏观经济政策提供参考。
本文通过对已有研究的综述,在科学评价现有研究成果的基础上,确定本研究的重点。从现代林业建设应用理论研究入手,客观评述了现代林业的内涵、特征、主要建设任务和已经取得的巨大成就,通过对国外林业财政政策的对比研究,结合我国改革开放30年来的历史经验与问题,探讨我国现代林业研究的一般理论和实践、我国现行财政政策执行情况以及财政政策与现代林业的关系,系统分析我国现代林业发展的目标和途径,研究探索现代林业对公共财政政策的需求变化及趋势,进而探讨符合现代林业发展规律的公共财政体制和现代林业财政政策支持机制,使林业发展稳定地、更好地、有效地契合于公共财政体制,形成支持现代林业生态、产业、森林生态文化和支撑保障体系建设稳定的资金投入渠道,借鉴国际林业发展经验,为我国林业财政政策的完善与实施提供有价值的决策参考。本文研究的主要结论：
(1)林业财政政策是现代林业发展的重要保障,是传统林业向现代林业转变的基石。现代林业是以多目标可持续经营为基础,充分发挥森林的多种功能,满足社会不断增长的多样化需求的林业。现代林业注重公共产品和服务的提供,公共财政与现代林业内在关联的纽带是不断增加社会福利。
(2)发达国家与发展中国家林业财政政策有广泛的一致性,主要表现在,所制订的林业长期发展战略、目标明确,采取的措施符合本国国情,并具有针对性。借鉴这些国家的成功经验和做法,对加速我国现代林业建设,形成财政有效支持林业体制、机制和政策,具有重要意义。
(3)通过深入研究现行林业财政政策的现状、成效及面临的困难和问题,确信我国林业财政政策框架体系已基本建立,同时现行林业财政政策存在明显不足,需要进一步改进和完善。要按照现代林业建设对公共财政需求的变化,调整和完善现行财政政策的逻辑关系,确定合理有效的路径选择。
(4)通过对现代林业发展目标、实现途径的分析,提出了构建现代林业发展财政政策框架体系的原则与理论依据,并以现代林业的需求为基点,深入分析了现代林业建设资金要求与国家财力及公共财政支出能力的可行性,提出了建立现代林业财政政策的总体构想和各项机制措施。
Forestry is regarded as a basic industry and a public welfare undertaking in the process of sustainable social and economic development, contributing to the main body of the ecological construction. With the rapid and sound growth of China's economy and the increasing improvement of people's life, together with the needs rising in the fight against climate change, the growing attention has been given to the role of forestry which is becoming more and more important at home and the global focus as well. The Chinese government has been attaching greater importance to forestry development. The first national forestry conference was held by the Central Committee recently in which the role of forestry was further clarified and bestowed a significant mission. It is stated that forestry in China is of a significant position in the implementation of sustainable development strategy, a primary position in ecological improvement, a basic position in the western region development program and a special position in the fight against the climate change. It is further realized that forestry development is an integrated part in attainment of scientific development, a top priority in ecological improvement, a strategic choice in response to climate change and an important approach in tackling the issues related to countryside, agriculture and farmers.
In view of this situation, forestry should satisfy the needs of social and economic development at the new stage by appropriately adjusting the development thinking and strategic pattern. Development of modern forestry should be put on the top in the current forestry work agenda and the general objective in building of ecological culture. Furthermore, establishment of strategic pattern for China's forestry development should meet the requirements that its development is in a scientific way. The financial policy of forestry is the important guarantee for development of modern forestry, providing a base for the transition from traditional forestry into modern one. Therefore, it is taken as a significant theme in the new times to promote the transition process from old development pattern to the new one, to improve financial system in supporting forestry and to play fully the role of financial system in accelerating modern forestry development.
Based on the study of applied theory of modern forestry development, the theory and the system related to the public finance as well as China's financial policies, the essay firstly analyzes and evaluates the effectiveness of the current financial policies of forestry, and clearly points out the difficulties and issues that the policies are facing and the aspects the policies not adapted to the needs of modern forestry development. Secondly, the essay analyzes and makes an overall assessment of the financial policies of forestry in other countries and proposes the relevant policies China should learn from. Thirdly, on a basis of the study of the establishment and development trend of public financial system, the essay analyzes the relationship between the modern forestry development and the public financial system and makes a judgment on the trend of future development of forestry in that forestry would become society-oriented sector by providing more and more public services to satisfy the social needs. As a result, forestry would be increasingly dependent on the responsibilities of governmental institutions, i.e. the public financial resource distribution. Fourthly, based on the research on various theories and case study, as well as on the comparison of experiences at home and abroad, the essay provides the guidance and basic principles for establishment of the financial policy framework and the system to adapt to the needs of modern forestry development, further proposes the relevant establishment framework, implementation mechanism and policies in developing financial policies adapted to modern forestry, so as to establish the reference for formulating national macro financial policies.
Moreover, based on the summary of the research findings in the past and the scientific assessment of the latest results, the essay clarifies the key research focuses.By studying the applied theory of modern forestry development, the essay makes an objective assessment of the nature, characteristics, main tasks and significant achievements of modern forestry. By the comparative study of the financial policies of forestry in other countries and combined with lessons gained and issues emerging from in the process of China's reform and opening-up in the past three decades, the essay summarizes the general theories and practices in the research on China's modern forestry, the implementation of the existing financial policies as well as the interaction between the financial policies and modern forestry. Also, the essay analyzes systematically the objectives and approaches of China's modern forestry development, studies the changes and trends in the needs of modern forestry for the public financial system, and further explores the possibilities of establishing public financial system and mechanism which are adapted to and provide strong supports to modern forestry development, so as to achieve more steady, better and more efficient forestry development which would fit in the public financial system, contribute to form the stable investment channel for establishment of supporting and guaranteeing system for building and improvement of forest ecology, forestry industry and forest ecological culture. Furthermore, based on the analysis of lessons from forestry development in other countries, the essay provides reference for implementation, improvement and decision-making of China's financial policies of forestry. The major conclusions of the essay are summarized as follow:
(1) The financial policies of forestry are important in ensuring the development of modern forestry and serves as the foundation in the process of transition from the traditional forestry to the modern one. With the multi-objectives and sustainable management as the basis, the modern forestry is characterized by fully playing multi-functions of forestry to satisfy the increasing demands of society. The modern forestry attaches much importance to provision of public goods and services and the inner link between public financing and modern forestry lies on the increasing social welfare.
(2) The financial policies in both developed and developing countries shares wide consistence, both characterized by establishment of long-term development strategy, clarified objectives, measures to be adopted suitable for the reality and targeting directly to the existing issues. These experiences and practices are significant in the efforts of China to accelerate the modern forestry construction and form the efficient financial system, mechanism and policies to support forestry.
(3) Through the deeper research on the status, achievements as well difficulties and issues in the financial policies of forestry, the author believes that the policy framework for financial system of forestry has been basically established. However, there exists inadequacies in the current financial policies of forestry and should be further improved. It is suggested that the adjustment and improvement of the current financial policies of forestry should be based on the changes of the modern forestry's needs for the public financing system through rational and efficient approaches.
(4) Based on the analysis of development objectives and implementation approaches of modern forestry, the author proposes the principles and theories for establishing financial policy framework for modern forestry development. With the changing needs of modern forestry as a basic point, the author further analyzes the financial needs of modern forestry and the capabilities of national and public resources to provide supports to forestry development. Meanwhile, the general ideas, the implementation mechanisms and countermeasures are suggested to establish financial policies for modern forestry development.
林业适应新阶段经济社会发展要求,适时调整林业建设思路和战略布局,明确提出将发展现代林业作为林业工作的总任务,建设生态文明作为林业工作的总目标,促进科学发展作为林业工作的总要求来构建我国林业发展总体格局。林业财政政策是现代林业发展的重要保障,是传统林业向现代林业转变的基石。加速传统林业向现代林业转变,完善财政支持林业的政策、机制,是现代林业发展的一个重大时代命题。
本文在现代林业建设应用理论以及公共财政理论、体制与我国财政政策研究的基础上,首先,对现行林业财政政策成效进行了分析与评价,明确提出现行林业财政政策面临的困难和问题,目前的财政政策仍不适应现代林业建设的需要；其次,分析了国外林业财政政策的特点,并对其进行总体评价,提出了我国现代林业发展应该借鉴的相关政策；第三,依据公共财政体制的建立及其发展趋势,认真分析现代林业发展与公共财政的关系,判断未来发展呈现以下趋势：林业越来越倾向于为全社会提供公共服务和需要,越来越依靠政府职能亦即公共财政配置资源；第四,根据理论和实证研究的结果,比较借鉴国外经验,明确了构建适于现代林业建设的财政政策框架体系的指导思想和基本原则,提出了建立适于现代林业建设的财政政策的构成框架、实现机制和政策使用取向,为国家制定宏观经济政策提供参考。
本文通过对已有研究的综述,在科学评价现有研究成果的基础上,确定本研究的重点。从现代林业建设应用理论研究入手,客观评述了现代林业的内涵、特征、主要建设任务和已经取得的巨大成就,通过对国外林业财政政策的对比研究,结合我国改革开放30年来的历史经验与问题,探讨我国现代林业研究的一般理论和实践、我国现行财政政策执行情况以及财政政策与现代林业的关系,系统分析我国现代林业发展的目标和途径,研究探索现代林业对公共财政政策的需求变化及趋势,进而探讨符合现代林业发展规律的公共财政体制和现代林业财政政策支持机制,使林业发展稳定地、更好地、有效地契合于公共财政体制,形成支持现代林业生态、产业、森林生态文化和支撑保障体系建设稳定的资金投入渠道,借鉴国际林业发展经验,为我国林业财政政策的完善与实施提供有价值的决策参考。本文研究的主要结论：
(1)林业财政政策是现代林业发展的重要保障,是传统林业向现代林业转变的基石。现代林业是以多目标可持续经营为基础,充分发挥森林的多种功能,满足社会不断增长的多样化需求的林业。现代林业注重公共产品和服务的提供,公共财政与现代林业内在关联的纽带是不断增加社会福利。
(2)发达国家与发展中国家林业财政政策有广泛的一致性,主要表现在,所制订的林业长期发展战略、目标明确,采取的措施符合本国国情,并具有针对性。借鉴这些国家的成功经验和做法,对加速我国现代林业建设,形成财政有效支持林业体制、机制和政策,具有重要意义。
(3)通过深入研究现行林业财政政策的现状、成效及面临的困难和问题,确信我国林业财政政策框架体系已基本建立,同时现行林业财政政策存在明显不足,需要进一步改进和完善。要按照现代林业建设对公共财政需求的变化,调整和完善现行财政政策的逻辑关系,确定合理有效的路径选择。
(4)通过对现代林业发展目标、实现途径的分析,提出了构建现代林业发展财政政策框架体系的原则与理论依据,并以现代林业的需求为基点,深入分析了现代林业建设资金要求与国家财力及公共财政支出能力的可行性,提出了建立现代林业财政政策的总体构想和各项机制措施。
Forestry is regarded as a basic industry and a public welfare undertaking in the process of sustainable social and economic development, contributing to the main body of the ecological construction. With the rapid and sound growth of China's economy and the increasing improvement of people's life, together with the needs rising in the fight against climate change, the growing attention has been given to the role of forestry which is becoming more and more important at home and the global focus as well. The Chinese government has been attaching greater importance to forestry development. The first national forestry conference was held by the Central Committee recently in which the role of forestry was further clarified and bestowed a significant mission. It is stated that forestry in China is of a significant position in the implementation of sustainable development strategy, a primary position in ecological improvement, a basic position in the western region development program and a special position in the fight against the climate change. It is further realized that forestry development is an integrated part in attainment of scientific development, a top priority in ecological improvement, a strategic choice in response to climate change and an important approach in tackling the issues related to countryside, agriculture and farmers.
In view of this situation, forestry should satisfy the needs of social and economic development at the new stage by appropriately adjusting the development thinking and strategic pattern. Development of modern forestry should be put on the top in the current forestry work agenda and the general objective in building of ecological culture. Furthermore, establishment of strategic pattern for China's forestry development should meet the requirements that its development is in a scientific way. The financial policy of forestry is the important guarantee for development of modern forestry, providing a base for the transition from traditional forestry into modern one. Therefore, it is taken as a significant theme in the new times to promote the transition process from old development pattern to the new one, to improve financial system in supporting forestry and to play fully the role of financial system in accelerating modern forestry development.
Based on the study of applied theory of modern forestry development, the theory and the system related to the public finance as well as China's financial policies, the essay firstly analyzes and evaluates the effectiveness of the current financial policies of forestry, and clearly points out the difficulties and issues that the policies are facing and the aspects the policies not adapted to the needs of modern forestry development. Secondly, the essay analyzes and makes an overall assessment of the financial policies of forestry in other countries and proposes the relevant policies China should learn from. Thirdly, on a basis of the study of the establishment and development trend of public financial system, the essay analyzes the relationship between the modern forestry development and the public financial system and makes a judgment on the trend of future development of forestry in that forestry would become society-oriented sector by providing more and more public services to satisfy the social needs. As a result, forestry would be increasingly dependent on the responsibilities of governmental institutions, i.e. the public financial resource distribution. Fourthly, based on the research on various theories and case study, as well as on the comparison of experiences at home and abroad, the essay provides the guidance and basic principles for establishment of the financial policy framework and the system to adapt to the needs of modern forestry development, further proposes the relevant establishment framework, implementation mechanism and policies in developing financial policies adapted to modern forestry, so as to establish the reference for formulating national macro financial policies.
Moreover, based on the summary of the research findings in the past and the scientific assessment of the latest results, the essay clarifies the key research focuses.By studying the applied theory of modern forestry development, the essay makes an objective assessment of the nature, characteristics, main tasks and significant achievements of modern forestry. By the comparative study of the financial policies of forestry in other countries and combined with lessons gained and issues emerging from in the process of China's reform and opening-up in the past three decades, the essay summarizes the general theories and practices in the research on China's modern forestry, the implementation of the existing financial policies as well as the interaction between the financial policies and modern forestry. Also, the essay analyzes systematically the objectives and approaches of China's modern forestry development, studies the changes and trends in the needs of modern forestry for the public financial system, and further explores the possibilities of establishing public financial system and mechanism which are adapted to and provide strong supports to modern forestry development, so as to achieve more steady, better and more efficient forestry development which would fit in the public financial system, contribute to form the stable investment channel for establishment of supporting and guaranteeing system for building and improvement of forest ecology, forestry industry and forest ecological culture. Furthermore, based on the analysis of lessons from forestry development in other countries, the essay provides reference for implementation, improvement and decision-making of China's financial policies of forestry. The major conclusions of the essay are summarized as follow:
(1) The financial policies of forestry are important in ensuring the development of modern forestry and serves as the foundation in the process of transition from the traditional forestry to the modern one. With the multi-objectives and sustainable management as the basis, the modern forestry is characterized by fully playing multi-functions of forestry to satisfy the increasing demands of society. The modern forestry attaches much importance to provision of public goods and services and the inner link between public financing and modern forestry lies on the increasing social welfare.
(2) The financial policies in both developed and developing countries shares wide consistence, both characterized by establishment of long-term development strategy, clarified objectives, measures to be adopted suitable for the reality and targeting directly to the existing issues. These experiences and practices are significant in the efforts of China to accelerate the modern forestry construction and form the efficient financial system, mechanism and policies to support forestry.
(3) Through the deeper research on the status, achievements as well difficulties and issues in the financial policies of forestry, the author believes that the policy framework for financial system of forestry has been basically established. However, there exists inadequacies in the current financial policies of forestry and should be further improved. It is suggested that the adjustment and improvement of the current financial policies of forestry should be based on the changes of the modern forestry's needs for the public financing system through rational and efficient approaches.
(4) Based on the analysis of development objectives and implementation approaches of modern forestry, the author proposes the principles and theories for establishing financial policy framework for modern forestry development. With the changing needs of modern forestry as a basic point, the author further analyzes the financial needs of modern forestry and the capabilities of national and public resources to provide supports to forestry development. Meanwhile, the general ideas, the implementation mechanisms and countermeasures are suggested to establish financial policies for modern forestry development.
引文
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