预算制度改革中地方林草植被恢复费存在的问题及解决思路——基于云南省县市的调查  

The Problems and Solution Ideas of Forest and Grass Vegetation Restoration Fees in the Reform of Budget System—Based on a Survey of Countiesand Cities inYunnan Province

作　　者：傅娟 梁双陆[1] FU Juan;LIANG Shuanglu(School of Economics,Yunnan University,650500)

机构地区：[1]云南大学经济学院,云南省昆明市650500

出　　处：《财经智库》2024年第1期109-127,136,共20页Financial Minds

基　　金：云南省教育厅基金项目“减税降费视角下云南省企业负担研究”(2022J0038)。

摘　　要：近十年来林草业的发展理念发生重大转变——从重视经济价值到重视生态价值,这意味着更大的财政资金需求。但是通过调查,我们却发现近年来一些地区的林草业发展资金越来越短缺。直接原因来自收入和支出两个层面。在收入层面,一些地区的森林植被恢复费征收标准无法覆盖当地逐年增加的造林成本。在支出层面,“专款专用”基金预算制度的淡出使一些财政紧张地区的植被恢复费常常被统筹,不能全部用于林草业支出上。与此同时,预算制度改革之后,由于一些理念上和程序上的问题还没有顺,也在一定程度上阻碍了林草业的支出。这些原因看似不复杂,但本质却波及国家治理层面,解决它们并非易事。本文尝试提出一些暂时性的建议,但若要真正消除这些“小问题”,还需立足国家治理的大视角。By reviewing the development history of the forestry and grassland industry in China,we found that there has been a significant change in the development concept of the forestry and grassland industry in the past decadefrom emphasizing economic value to emphasizing ecological value.This means a greater need for fiscal funds.However,through investigation,we have found that the forestry and grass industry faced increasing financial difficulties in some regions in recent years due to the reasons below:In the aspect of income,the forest vegetation restoration fee is so low that it cannot cover the increasing afforestation costs in some regions.In the aspect of expenditure,the exit of the budget system of"dedicated funds for specific purposes"has led to vegetation restoration fees being coordinated in some financially constrained areas and not being fully used for forestry and grassland expenditures.Meanwhile,after the reform of the budget system,some conceptual and procedural issues have not been ironed out,hindering the expenditure on the forestry sector to some extent.These reasons may seem simple,but in essence,they have implications for national governance,and it is not easy to solve them.This paper attempts to put forward some suggestions,but in order to truly eliminate these"small problems",it is necessary to take a broader view of national governance.

关 键 词：林草植被恢复费 非税收入 生态文明建设 国家治理 

分 类 号：H27[语言文字—少数民族语言] H59H77