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育林基金不是一项行政事业性收费,而是营林生产单位的育林成本,是维持林业简单再生产的资金来源。它与林业基金在性质、用途、资金来源和补偿方式上完全不同,因此不能将其纳入预算内政府基金进行管理。应逐步取消各级行政主管部门的育林基金比例分成,将育林基金的使用支配权归还给营林生产单位。育林基金的提取标准应以育林成本为尺度,其使用范围应限制在营林生产阶段。建议将育林基金改称为育林成本,根据《企业会计准则》等财务会计制度的规定按生产费用管理并进行核算。
The forest fund is not an administrative fee but a cost of raising forests for the forest production units and is a source of funds for maintaining simple reproduction of forestry. It is completely different from the forestry fund in terms of its nature, use, sources of funds and ways of compensation and therefore can not be included in the budgetary government fund for its management. The proportion of forestation funds should be gradually removed from administrative departments at all levels and the control over the use of forest funds should be returned to forest production units. The standard of extraction of forestation funds should be based on the cost of raising trees and its scope of application should be limited to the stage of forest production. It is suggested that the forestation fund be renamed as the cost of afforestation and that the cost should be managed and accounted for according to the provisions of the Accounting System for Business Enterprises and other financial accounting systems.