我国现行林业财政投入分析、政策效率评价及其实现机制研究

发布时间：2018-04-27 03:09

  本文选题：林业财政投入 + 政策效率评价　； 参考：《中国农业资源与区划》2016年07期

【摘要】：我国林业的长期可持续发展需要加大财政投入和支持力度,为林业可持续发展提供物质基础和政策支撑。文章针对我国林业财政投入总量不足,且整体增速较为缓慢;财政投入结构不合理,林业产业建设投资比重少;林业财政补偿标准低,且补偿范围不够全面等现状及问题,采用DEA模型,通过构建林业财政投入和产出指标,对林业总体政策投入效率、规模投入效率和政策投入效率进行评价,评价结果显示,近两年我国林业总体财政政策投入效率下滑,中央财政拨付的财政经费和税收优惠财政投入缺口较大。该文根据林业财政投入现状及评价结果提出了建立林业财政扶持资金机制、完善林业财政转移支付机制、健全森林生态效益补偿机制、规范林业产业税收激励机制等4种实现机制,为促进我国林业可持续发展提供参考。
[Abstract]:The long-term sustainable development of forestry in China needs to increase financial input and support to provide material basis and policy support for sustainable development of forestry. This paper aims at the present situation and problems such as the insufficient total amount of forestry financial input in our country and the slow overall growth rate; the irrational structure of financial input, the low proportion of forestry industry construction investment, the low standard of forestry financial compensation and the insufficient comprehensive compensation scope, etc. The DEA model is used to evaluate the overall forestry policy input efficiency, scale input efficiency and policy input efficiency by constructing forestry financial input and output indicators. In the last two years, the investment efficiency of forestry overall fiscal policy in China has declined, and the gap between the financial funds allocated by the central finance and the preferential fiscal input of tax revenue is quite large. According to the present situation of forestry financial investment and the evaluation results, this paper puts forward the establishment of forestry financial support fund mechanism, the improvement of forestry finance transfer payment mechanism, and the improvement of forest ecological benefit compensation mechanism. To standardize the tax incentive mechanism of forestry industry and to provide a reference for promoting the sustainable development of forestry in China.
【作者单位】： 重庆工业职业技术学院财经学院;
【基金】：重庆市高等教育教学改革研究项目重大项目“ARCS模式在营销专业中的应用研究——以营销心理学课程为例”(141017)
【分类号】：F326.2;F812.8
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本文编号：1808900