Research On Financial System Of State-owned Forest Farm In Public Welfare Institutions

In 2015,the CPC Central Committee and the State Council printed the "State-owned Forest Farm Reform Plan" and the "Guiding Opinions on the Reform of State-owned Forest Areas"(Zhong Fa [2015] No.6).The state-owned forest farms were divided into public service institutions and enterprises engaged in market-And three other categories to manage.State-owned forest farms engaged in public welfare services shall be managed by public institutions,and their financial management and accounting shall also be carried out in accordance with the financial accounting system of public institutions.Due to the particularity of forestry production activities and forest assets,the state-owned forest farms of public service type can not fully reflect the operation and management and assets of the state-owned forest farms according to the financial management and accounting of the institution's accounting system.Since the functional orientation of state-owned forest farms has been changed from business units to public institutions,it is no longer appropriate to continue implementing the "State-owned Forest Farm and Nursery Financial System" promulgated in 1994(provisional).In order to carry out the spirit of "State-owned Forest Farm Reform Plan",deepen the reform of state-owned forest farms,and provide a powerful guarantee for the reform and development of state-owned forest farms in public welfare institutions.According to the basic requirements of financial management and accounting of public institutions and the specific state-owned forest farms,The financial system of the state-owned forest farms in the public institutions is a major issue urgently needed to be solved in our state-owned forest farms.Based on the research on the financial system of state-owned forest farms in public welfare institutions,this paper studies the implementation of the "State-owned Forest Farm and Nursery Financial System"(Provisional),the state-owned forest farms and nurseries accounting Conducted a questionnaire survey on the implementation of the "System"(Provisional),and conducted field interviews and inspections with the 4 provincial Forestry Department and 10 state-owned forest farms in Beijing,Heilongjiang,Zhejiang and Fujian.The analysis of the survey data and data shows that the basic characteristics of the state-owned forest farms in public welfare institutions are obvious,that is,they are characterized by personnel characteristics,nature characteristics,management characteristics and management characteristics.Their financial characteristics are also significantly different from other institutions The difference is mainly manifested in the financial ecological characteristics,productive characteristics,biological characteristics,seasonal characteristics and long-term characteristics.Based on the analysis of the basic characteristics and financial characteristics of the state-owned forest farms in public welfare institutions,the financial system of the state-owned forest farms was set up based on the financial system of the former state-owned forest farms,and the goals,principles,contents and related issues of the state forest farms were set up Discussion.Proposed policy recommendations to our country to formulate the financial system of state-owned forest farms in public welfare institutions,establish industry standards for the cost of silviculture,set up forest restoration funds and so on.