【作者】 王丹；

【导师】 张德刚；

【作者基本信息】 东北林业大学 ， 会计学， 2008， 硕士

【摘要】 黑龙江省是林业大省,在多年为国家贡献木材的同时,森林资源也遭受了极大破坏。林业资源型城市的资源性矛盾、体制性矛盾、结构性矛盾和社会性矛盾都很突出。在我国经济快速发展和体制转轨的新形势下,黑龙江省林业资源型城市应该抓住振兴东北老工业基地这一历史新时期,加快实现经济转型。2005年5月,伊春市被确定为国家林业资源型城市经济转型试点,国家对其给予特殊的支持政策。因此,以伊春市为例,开展林业资源型城市经济转型的财政支持研究,对指导黑龙江省林业改革走向深入,明确财政支持在林业资源型城市经济转型中的地位,发挥财政对经济转型的促进与保障作用,改变黑龙江省林业困境,让林区早日实现小康社会,具有重大的理论参考和现实指导意义。本文将经济学的一般原理与林业的具体实践相结合,以可持续发展理论、财政学基本理论等理论基础为指导,以林业资源型转型试点城市伊春市为具体实例,对财政支持林业资源型城市实现经济转型进行综合、系统地研究。本文研究了财政支持与林业资源型城市经济转型的相关性;分析了林业资源型城市伊春的经济现状,经济转型中对财政支持的要求,以及财政支持其转型过程中的问题;对财政支持其经济转型的综合效果进行了分析,并作出了综合的评价;从伊春市经济转型的实际需求出发,提出了从五个方面构建经济转型的财政支持体系,即向市场经济转型、向生态建设为主转型、向复合型林区转型、向生态园林城市转型和向和谐社会转型的财政支持,同时提出了财政支持体系所需要的运行环境。本文的创新之处主要在于:一是分析林业资源型城市经济转型的财政支持现状,明确经济转型对财政支持的具体需求;二是从林业资源型城市经济转型的实际需求的角度出发,有针对性地构建支持林业资源型城市经济转型的激励性财政政策体系。更多还原

【Abstract】 Forestry in Heilongjiang Province is a major property which has suffered great damage after contributes the timber for many years. Meanwhile, the Forestry Resource-based city in Heilongjiang Province suffers many serious contradictions from variety aspects, like resource contradiction, institutional contradiction, structural contradiction and social contradiction, etc. As a typical Forestry Resource-based city in Heilongjiang, Yichun city was identified as a pilot city in economic transition, from May 2005, which holds special policy supports from the state. Hence, based on Yichun city, the research on financial support among the economic transition of forestry resource-based city is of great theoretical and practical reference guide, which can guide the Heilongjiang Province moves one more step along the forestry revolution with clarifying the footing of financial support in the economic transition and exerting the promotion and protection function of the financial support for the economic transition, consequently change the plight of forestry in Heilongjiang Province, and finally lead the forestry district to realize the well-off society.In this paper, a comprehensive, systematic study on the financial support among the economic transition of forestry resource-based city has been taken, which combines the general principles of economics based on the guideline of sustainable development theory and basic finance theory, with the actual demands of Yichun city as a pilot city in economic transition.This paper is organized as follows: Firstly, a study of the relationship between financial support and the economic transition of forestry resource-based city has been presented; then the economic situation and the existing problem of the financial support among the transition have been analyzed; then, a comprehensive evaluation has been taken based on the analyzing of the financial support among the transition; finally, with the actual demand of the economic transition of Yichun city, the solutions of how to construct the financial supporting system under five kinds of transition, as the transition to a socialist market economy, mainly to the ecological construction, to the compound forestry district, to the eco-garden city and to a harmonious society, have been proposed with the runtime environment for them.The innovation in this paper is mainly due to: (1) the actual demand on the financial support among economic transition has been clarified, with the analyzing on the situation of the financial support among the economic transition of forestry resource-based city; (2) from the actual demand point of view, a construction targets on the incentive system of financial policy supports to the economics transition of forestry based city, is proposed.更多还原