| Based on the great development of China the fact that the forest ecological compensation has become a key policy of national economy and social development. With using as a reference the past research results, the paper makes a comparatively comprehensive study on the capital management problems such as the sources, expenditures, effects, supervision and assessment of forest ecological compensation for the project of natural forest reservation. The purpose of this study is to explore the theory, approach and application of funds management in forest ecological compensation beginning with the system reform. The thesis adopts a method combining a normative study with a positive one, puts forward a dynamic management theory of forest ecological compensation, and presents some funds management ways and policy suggestions suitable for different projects. The main achievements of this dissertation are as follows:1. The idea of constructing a basic framework of funds management system for forest ecological compensation has been proposed for the first time in the paper. It entrusts the State Forestry Bureau as the investment entity for the time being. The paper implement project management of funds relying on the subdividing budget media of FED and forestry departments, and introduce enterprise in running ecology forest, and borrow the project funds by the operators first from the bank accounts. The funds of which have been transferred by the state treasury one account system, and supervising the funds used reasonably through stating each spending in forest ecological compensation.2. From the point of view of finance and public finance, The paper discusses, comprehensively and systematically, various possible measures for raising funds for forest ecological compensation in China, advancing a novel way of raising funds through the "green lottery", and suggesting that varied forestry insurance systems be established.3. With the reform of the state treasury one account system and departmental budget of the public finance management system, the paper proposes that forest ecological compensation allocation channels be reformed and the financial management ways be changed into borrowing first followed by reporting the expenditure.4. The paper set up the forest ecological compensation accounting financial rule andchecking the method. The paper bases on check and calculate the method in financial rule and accountant of drawing lessons from the project of natural forest reservation. It set up forest ecological compensation for fund financial rule and accountant check and calculate the method, central financial budget set up " forest ecological compensation " special family, to compensate fund implement financial examination and approval, and prop up to arrange to accept to arrange. The paper can consider existing to fund include in forest ecological benefits compensate fund manage progressively at the same time.5. In accordance with forest ecological compensation, the paper presents countermeasures for synchronized inspections of both funds and task. It includes that: (1) it reforms the current accounting management system, before the funds finally under the control of the individual operators, and practice accredited accountant system to strengthen internal accounting supervision and auditing, and implements the restriction of the consignee by the consign. (2It put into practice for the management of budget and final accounts. Cross-provincial budget review system and supervision by audit departments at all levels and funds check by the State Forestry Bureau so as to realize the inspection of the whole process; and (3) it carry out the general check special officer system.6. As for the evaluation of forest ecological compensation effects in China, there exists the practical problem of inequity and impracticality, using only the national unified evaluation standard with the absence of standards for different projects in different areas. It is the objective base for evaluating the funds spendi...
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