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国有林场改革运用TOT模式研究
引用本文:邵哲,张桂梅.国有林场改革运用TOT模式研究[J].林业经济,2012(1):65-67.
作者姓名:邵哲  张桂梅
作者单位:北京林业大学经济管理学院;中国绿化基金会
摘    要:深化国有林场改革,加快国有林场发展,是我国新时期林业建设的重要内容。但是目前,运营资本不足和运行效率低下是林场面临的两大突出问题,进行经营改革既是林业经营管理体制改革的重要组成部分,也是林场可持续发展的必然要求。笔者将在基础设施等公共领域中流行的一种TOT(Transfer Operate Transfer)项目运作模式运用于国有林场的改革中,以解决以上问题。文章介绍了TOT模式的含义与特点,分析了国有林场改革运用该种方式的可行性,运作过程中可能出现的风险,并提出了相应的解决对策,以提高国有林场经营活力,经济效益和社会效应。

关 键 词:TOT模式  国有林场改革  会计处理

The Model TOT Is Used for Researching the Reform of the State Forest Farm
Shao Zhe,Zhang Guimei.The Model TOT Is Used for Researching the Reform of the State Forest Farm[J].Forestry Economics,2012(1):65-67.
Authors:Shao Zhe  Zhang Guimei
Institution:1 School of Economics and Management,Beijing Forestry University,Beijing 100083;2 China Green Foundation,Beijing 100714)
Abstract:Deepen the reform of the state forest farm and quicken the development of the state forest farm,these are important contents in the new period of forestry construction.But now,the state forest farm is confronted with two prominent problems-insufficient working capital and inefficient operation.The management reform is not important component of the structural reform of forestry operating management,but also is the necessary demand of the sustainable development of the state forest farm.The author will use the model TOT that is popular in the public domain to study the reform of the state forest farm,for resolving the two problems.This paper introduces the implication and the characteristics of the model TOT,analyses the viability of this model that people use in the reform,forecasts the possible risk during the operational course and puts forward some proposals,enhances the working vigour,the economic benefit,the social effect of the state forest farm.
Keywords:model TOT  state forest farm  accounting treatment
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