自1987年以来,国有森工企业的利润分配一直采取财务包干的办法,森工企业不上交所得税,以省森工主管部门为一户对财政进行承包,实行“收入不上交(或定额上交),支出不拨补,结余全留用”的办法。这种财务包干办法的产生,在一定历史条件下是有其客观必然性的,对于缓解森工企业的“两危”,促进林业的发展起到了一定的积极作用。随着我国市场经济体制的不断完善,国有森工企业的这种利润分配制度已不 Since 1987, the profit distribution of state-owned forestry enterprises has been adopted as a method of financial lump sum. Forest industry companies do not pay income tax, and the provincial forestry industry department is responsible for the contracting of finance for one household, implementing the principle that “income is not paid (or fixed). Turned in.) Expenses are not set aside and balances are fully retained. The emergence of such a financial lump sum approach has its objective inevitability under certain historical conditions, and has played a positive role in relieving the ”two dangers" of the forestry enterprises and promoting the development of forestry. With the continuous improvement of China’s market economy system, this profit distribution system for state-owned forest industry enterprises is no longer