林业财政投入效率研究综述及展望

财政支出是公共财政的核心内容。财政支出效率是公共财政支出研究的核心问题。文章试图追溯林业公共财政投入效率的研究发展脉络,从林业财政投入效率理论的提出、林业财政投入效率的内涵及类型、林业财政投入的评价体系及评价方法等方面有关的林业财政投入效率研究进行述评,并提出进一步研究展望。研究认为,应构建能充分体现多功能林业的经济功能、生态功能、固碳功能及社会功能的现代林业财政投入效率的综合指标体系。

Review on Forestry Finance Expenditure Efficiency

Public finance expenditure is core of public finance system.The efficiency of public finance expenditure is a kernel as for studying finance expenditure.This paper attempts to trace the research development vein of forestry public finance expenditure efficiency,from theory statement,connotation and type and the appraisal system and assessment method of forestry finance expenditure efficiency and some other researches related to it,and also proposed the further study forecast.The paper believed that a modern forestry finance expenditure efficiency target system should be constructed that can manifest the multi-purpose forestry as economical functions,ecology function,the solid carbon function and the social function.