林业兼具生态、经济和社会三大功能,是促进人口、经济、社会、环境和资源等协调发展的国民经济基础性产业和社会公益事业。为了加快林业发展,新一轮集体林权制度改革要求在完成明晰产权、分林到户的主体改革基础上,加快推进森林、林木和林地使用权的合理流转,通过森林资源的优化配置实现林业的适度规模经营,进一步提升林业生产力水平。但是,由于林业的公共产品属性、林业资源的稀缺性以及林业培育经营特点等因素影响,林业资源由市场配置存在严重失灵现象。作为弥补“市场失效”的重要手段,公共财政对于集 Forestry combines the three major functions of ecology, economy and society. It is a basic industry and public welfare undertaking for the national economy that promote the coordinated development of population, economy, society, environment and resources. In order to speed up the development of forestry, the new round of reform of collective forest rights system requires that the rational transfer of forest, forest and forest land use rights should be accelerated based on the reform of the main body of clear property rights, Moderate scale operation, to further enhance the level of forestry productivity. However, because of the public goods attributes of forestry, the scarcity of forestry resources and the characteristics of forestry cultivation and management, there are serious failures in the allocation of forestry resources from the market. As an important means to make up for the “market failure,” public finance is a set