公共财政：林业可持续发展可靠而稳定的保证

通过历史考察，林业发展的快慢在很大程度上受制于国家资金支持。由于转型前的财政体制属于计划经济模式，致使具有显著公共性和非市场盈利性的林业，难以得到可靠而稳定的国家资金支持。随着中国经济体制转型，公共财政呼之欲出。它的建立，将会使包括林业生态、社会效益的公共性支出比例迅速上升，也会使林业在财政预算中具有独立地位，使林业发展的需要通过部门预算体现得更为明确，同时也可以大幅度增加财政对林业的支持，根本解决林业发展的资金需要问题，并保证国家资金支持的可靠性、稳定性。但是，建立公共财政体系并非朝夕之事。今后较长的一段时期，财政支付能力与林业发展需求仍将有一定的差距，因此要考虑客观现实，明确阶段性改革与发展任务，稳步推进林业的跨越式发展和社会经济的可持续发展。

Public Finance:a Reliable and Stable Assurance for China's Sustainable Forestry Development

Historically, the development of forestry relies on finance support to a great extent. Prior to 1990's, the finance system was in agreement with the planned economy model. Forestry belongs to public sectors and mainly provides ecological and social effects,and it was difficult to get the reliable and stable finance support. Along with the economic system reform, public finance system is about to emerge, the establishment of which will decrease the proportion of expenditure in productive and profitable investment but rapidly increase the percentage of government spending in public sectors including forestry. The new system will list forestry as an independent sector in the state budget, so the need for forestry development is more clearly demonstrated through budget based on sectors, which will lay a system foundation for greatly increasing finance support to forestry, ultimately solving the fund shortage problem in forestry development, and ensuring the reliability and stability of such finance support. Of course, the establishment of the public finance system is not an easy job and will take some time. For a considerable period of time, the gap between finance expenditure capacity and fund demand for forestry development will continue to exist and the reform must consider national finance reality, clarify the reform and development goals periodically, and steadily promote the leap forward of forestry and the social-economic sustainable development. In this paper, the ways in which the finance fact exerts an influence on forestry development have been discussed and based on this discussion the new finance system, public finance, has been provided.