森林防火专项经费的管理研究
发布时间：2018-11-25 10:49
【摘要】：武警森林部队是承担我国森林防火灭火、保护森林和草原资源，维护社会治安及处突发事件任务的一支现役部队，分布在黑龙江、吉林、内蒙、云南、四川、新疆、西藏、福建、甘肃等林牧区。武警森林部队防火专项经费中央财政以“专费”形势下拨，目前，我国森林火灾已经成为世界上森林火灾比较严重的国家之一，而森林火灾已经成为常规性的灾害，不能与冰冻、地震、非典这种突发性的自然灾害同日而语，上级财政部门仍然将防火经费作为应急保障或“专费”保障已经很难满足我国防火事业的发展，本文通过多年实际工作经验，查阅文献，对照国外的防火经费的管理，对当前我国及森林部队防火专项经费的管理进行了研究。从我国财政体制的不完善，预算编制的不合理，突发森林大火的财务保障，以及当前部队财务管理存在的问题等方面进行了研究与分析，就如果解决当前防火专项经费存在的问题提出了意见，总结出我国防火经费规范管理与监督管理，注重开源与节流，，是保障森林部队发展的重要因素。
[Abstract]:The Armed Police Forest Force is an active force that undertakes the tasks of preventing forest fire and extinguishing fire, protecting forest and grassland resources, maintaining public order and dealing with emergencies in Heilongjiang, Jilin, Inner Mongolia, Yunnan, Sichuan, Xinjiang, Tibet, Fujian, Gansu and other forest and pastoral areas. The central finance of the special fire prevention fund of the armed police forest forces is allocated under the situation of "special expenses". At present, forest fires in China have become one of the more serious forest fires in the world, and forest fires have become regular disasters. Unable to match the sudden natural disasters such as freezing, earthquake and SARS, the higher financial departments still regard fire prevention funds as emergency protection or "special expenses" protection. It is already very difficult to meet the development of fire prevention in our country. In this paper, the management of fire prevention funds in our country and forest troops is studied through many years' practical work experience, consulting literature and comparing with the management of fire prevention funds in foreign countries. From the aspects of imperfect financial system, unreasonable budget preparation, financial guarantee of sudden forest fire, and the problems existing in the current financial management of the army, this paper has carried out research and analysis. This paper puts forward some suggestions on how to solve the problems existing in the special funds for fire prevention at present, and concludes that the standardized management and supervision of fire funds in China, and the emphasis on open source and expenditure are the important factors to ensure the development of forest troops.
【学位授予单位】：中国林业科学研究院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6;S762
本文编号：2355829
[Abstract]:The Armed Police Forest Force is an active force that undertakes the tasks of preventing forest fire and extinguishing fire, protecting forest and grassland resources, maintaining public order and dealing with emergencies in Heilongjiang, Jilin, Inner Mongolia, Yunnan, Sichuan, Xinjiang, Tibet, Fujian, Gansu and other forest and pastoral areas. The central finance of the special fire prevention fund of the armed police forest forces is allocated under the situation of "special expenses". At present, forest fires in China have become one of the more serious forest fires in the world, and forest fires have become regular disasters. Unable to match the sudden natural disasters such as freezing, earthquake and SARS, the higher financial departments still regard fire prevention funds as emergency protection or "special expenses" protection. It is already very difficult to meet the development of fire prevention in our country. In this paper, the management of fire prevention funds in our country and forest troops is studied through many years' practical work experience, consulting literature and comparing with the management of fire prevention funds in foreign countries. From the aspects of imperfect financial system, unreasonable budget preparation, financial guarantee of sudden forest fire, and the problems existing in the current financial management of the army, this paper has carried out research and analysis. This paper puts forward some suggestions on how to solve the problems existing in the special funds for fire prevention at present, and concludes that the standardized management and supervision of fire funds in China, and the emphasis on open source and expenditure are the important factors to ensure the development of forest troops.
【学位授予单位】：中国林业科学研究院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6;S762
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