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

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。

RESEARCH ON THE POLICY EFFICIENCY EVALUATION AND REALIZATION MECHANISM OF THE CURRENT FORESTRY FINANCIAL INVESTMENT IN CHINA

With the development of China ′s sustainable development strategy and the status of ecological construc -tion, forestry is not only an important part of the development of China ′s modernization, but also the focus of public financial support.In order to realize the sustainable development of forestry , it needs to increase the financial sup -port, and provide the material basis and policy support for the sustainable development of forestry .China′s forestry is lack of financial input, and the overall growth rate is relatively slow , finance investment structure is not reasona -ble, and the forestry financial compensation standard and compensation scope is not comprehensive .Using the DEA model, this paper constructed the forestry financial input and output indicators and evaluated the overall policy of forestry investment efficiency, scale of investment policy efficiency , and investment efficiency.The results showed:The forestry overall fiscal policy input efficiency declinedin nearly two years ,and the central government fund sup -port and tax preferential still had large gap.Finally, it put forward some suggestions such as the establishment of forestry financial support funds mechanism , improving the financial transfer payment mechanism of forestry , promo-ting the compensation mechanism of forest ecological benefits , and regulating the forestry industry tax incentive mechanism.