CAJ | 학술논문

对1978年改革开放以来林业财政政策分两阶段进行评述。1978-1992年，我国的林业财政投入政策、林业税收政策、林业财务政策对促进林业快速发展发挥了重要作用，主要表现在：推进了森工企业改革，推进了造林绿化，林业事业体系建设逐步完善。但也存在税收负担重、未形成有效投入体系、财务政策追逐目标不当等问题。1992年至今，积极的林业财政政策使我国生态建设体系明显加强，森林资源保护重点加强，林业产业体系更趋完善。但在面对林业急需发展的实际仍显投入不足，林业税收政策尚未达到应有的优惠程度，林业财务政策仍需改革等方面仍需改进。
대1978년개혁개방이래임업재정정책분량계단진행평술。1978-1992년，아국적임업재정투입정책、임업세수정책、임업재무정책대촉진임업쾌속발전발휘료중요작용，주요표현재：추진료삼공기업개혁，추진료조림녹화，임업사업체계건설축보완선。단야존재세수부담중、미형성유효투입체계、재무정책추축목표불당등문제。1992년지금，적겁적임업재정정책사아국생태건설체계명현가강，삼림자원보호중점가강，임업산업체계경추완선。단재면대임업급수발전적실제잉현투입불족，임업세수정책상미체도응유적우혜정도，임업재무정책잉수개혁등방면잉수개진。
Since reform and opening up in 1978, forestry fiscal policy is reviewed in two phases. 1978 to 1992, China＇ s financial investment in forestry policy, forestry taxation policy, financial policy on the promotion of rapid forestry has played an important role, mainly as follows： to promote the reform of the forestry enterprises, to promote the afforestation, forestry cause system gradually improved. But there are also heavy tax burden, not to form an effective operation system, financial policy issues such as pursuit of financial misconduct. Since 1992, an active fiscal policy forestry ecological construction makes China＇s system significantly strengthened, focus on strengthening the protection of forest resources, and forestry industry even better. However, in the face of forestry development of acute tolerance was still short of the actual, forestry tax policy has not yet reached the level of benefits due; reform of forestry fiscal policies still needs to improve.