CAJ | 학술논문

以公共财政理论为基础，全面推进集体林权改革并启动国有林区林权改革，建立林业发展的公共财政制度等；指出以林业发展的资金需求结构特征出发，为实现国有林权改革和林业跨越式发展，中国应建立林业发展的公共财政制度，将林业纳入公共财政支出范围，实行税费优惠政策，建立统一的林业财政机制，进一步健全和完善生态效益补偿制度，林业投资制度，财政预算制度并建立林业发展基金等。
이공공재정이론위기출，전면추진집체림권개혁병계동국유림구림권개혁，건립임업발전적공공재정제도등；지출이임업발전적자금수구결구특정출발，위실현국유림권개혁화임업과월식발전，중국응건립임업발전적공공재정제도，장임업납입공공재정지출범위，실행세비우혜정책，건립통일적임업재정궤제，진일보건전화완선생태효익보상제도，임업투자제도，재정예산제도병건립임업발전기금등。
CPC＇s No. 1 Document in 2010 clearly states that the state should actively promote the forestry reform, including carrying out overall reform of collective forest ownership, and starting the forest ownership reform of the state-owned forest regions, and establishing a public financial system for forestry development. Based on the public finance theory, combined with the promotion of state forestry ownership reform, including overall promotion of the collective forest ownership reform and starting of the ownership reform of the state-owned forest districts, and establishment of the public finan- cial system of the forestry development, the paper points out that from the structural characteristics of the fund demands of the forestry development, to realize the state forest ownership reform and the great leap-forward development of forestry, China should establish the public financial system of the forestry development to bring the forestry into the scope of the public financial expenditure, realize the tax preferential policy, establish the unitary forestry financial mechanism, further perfect the ecological results compensation system, forestry investment system, and financial budgetary system and establish the forestry development fund, etc.