集体林权制度改革对林区县乡财政性收入影响评价——基于江西省赣州市的调查  

Assessment of Impact of Collective Forest Property Rights System Reform on Fiscal Revenue of Counties and Townships in Forest Regions:A Case Study in Ganzhou Administrate Region in Jiangxi Province

作　　者：孔凡斌[1,2] 

机构地区：[1]江西财经大学资源与环境政策研究中心,南昌330013 [2]北京林业大学农林经济管理学博士后科研流动站,北京100083

出　　处：《林业科学》2009年第9期120-129,共10页Scientia Silvae Sinicae

基　　金：国家社会科学基金项目(08BJY072);中国博士后科学基金特别资助项目(200801049);江西省社会科学规划基金资助项目(08YJ93)

摘　　要：以江西省赣州市部分林业重点县为分析对象,采用定量分析方法,研究集体林权制度改革对县级财政性收入的影响程度和作用机制。分析表明,林权制度改革后,赣州市林业收费减收量占地方财政收入减收量的55.1%,林业收费减收是地方财政性收入减少的主要原因;从财政收支缺口来源看,林业财政性收入减少量占地方财政收支缺口的29%,财政性额外支出增加量占财政收支缺口的71%,县级财政政策性支出增加是导致地方财政压力加大的主要因素。地方财政性收入减少给林区基层组织管理和公共服务能力建设带来了比较大的困难,不利于集体林权制度改革成果的巩固和森林资源管理。研究认为,应当加快推进林区农村综合改革,建立和完善林区林业公共财政体制,进一步完善林业基金管理制度。Forestry taxes and fees reform is an important part of collective forest property rights system reform（CFPRSR） . Remission of taxes and fees increases foresters’ income,and however reduces fiscal revenues of counties and townships in many forest regions,which impact the governance capacity of local governments. Based on the experiences of Ganzhou administrative region in Jiangxi Province,this paper analyzed the impact of CFPRSR on fiscal revenue at the county-level and organizations management and public service capacity at the county and township levels. It showed that forestry fees reduction was the main factor for the local fiscal revenue reductions of Ganzhou after CFPRSR, which accounted for 55. 1% of the reduction amount of local fiscal revenue. In terms of budgetary gap, the local forestry revenue reduction accounted for 29% and the additional expenditure accounted for 71% of the gap which was the main factor for increasing financial pressure on local government so much that the grassroots organizations in the forest regions faced more difficulties in local society management and public service capacity. All the impact had adverse influence on the forest resource management and consolidation of CFPRSR achievement. This paper suggested that we should do our best to promote rural comprehensive reform and improve the forestry fund management system and set up public financial mechanism for townships in forest regions as soon as possible.

关 键 词：财政性收入 集体林权制度改革 江西赣州市 

分 类 号：F307.2[经济管理—产业经济]