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林业项目差别财政扶持制度设计研究
引用本文:李月梅,彭卫红.林业项目差别财政扶持制度设计研究[J].中国行政管理,2011(6).
作者姓名:李月梅  彭卫红
作者单位:北京林业大学经济管理学院;
摘    要:林业是一个具有典型外部经济的行业,兼具生态、经济和社会功能。从改善生态环境、推动经济发展、促进社会进步的角度看,当代中国林业是一个需要重点发展的行业。而林业建设与公共财政有密不可分的联系,政府需要对林业给予大力支持。林业项目需要补偿的是其巨大的社会和生态效益,在建立科学的评价体系、定量界定林业的生态和社会效益的基础上,国家可以根据不同林业项目的生态和社会效益指标,实施公平的差别扶持制度。而差别补贴、差别税率、差别信贷和贴息政策、绿色证书制度的设计都是建立林业财政差别扶持制度的必然选择。

关 键 词:林业项目  差别补贴制度  差别税率制度  绿色证书制度  

A Study on the Differential Fiscal Supporting System of Forestry Projects
Li Yuemei , Peng Weihong are Lecturer at School of Economics , Management,Beijing Forestry University.A Study on the Differential Fiscal Supporting System of Forestry Projects[J].Chinese Public Administration,2011(6).
Authors:Li Yuemei  Peng Weihong are Lecturer at School of Economics  Management  Beijing Forestry University
Institution:Li Yuemei and Peng Weihong are Lecturer at School of Economics and Management,Beijing Forestry University.Beijing 100083
Abstract:Forestry is a typical external-economy industry that has ecological,economic,and social functions.In addition,it is a weak industry that requires emphasis on its development to improve the ecology,economy,and society of today's China.This is why its growth is closely related to the public finance and why it needs great support from the government.Because forestry projects require compensation for their huge benefits to the society and ecology,China may implement a fair and differentiated supporting system f...
Keywords:forestry projects  fiscal subsidy system  differential tax rate system  green certification system  
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