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我国国有林场2004年之前长期处于全行业亏损的局面,随后开始摆脱全行业亏损局面并逐步实现整体盈利。文章通过对国有林场基本财务数据的分析,发现有关政策性补贴收入是国有林场盈亏能力的关键因素;此外,税费负担、经营收入结构和经营成本的变化对国有林场盈亏能力也存在直接影响。建议应进一步加大对国有林场的政策性扶持、继续深化体制改革和转变经营机制以实现国有林场的长效发展。
China’s state-owned forest farms were in a long-term loss-making situation in the entire industry before 2004, and then began to shake off the industry-wide loss and gradually realize overall profitability. Based on the analysis of the basic financial data of the state-owned forest farms, the article finds that the income of the policy subsidies is the key factor of the profitability of the state-owned forest farms. In addition, the changes of tax burden, operating income structure and operating costs also have a direct impact on the profitability of state-owned forest farms. It is suggested that policy support for state-owned forest farms should be further strengthened and institutional reforms and management mechanisms should be further transformed to achieve long-term development of state-owned forest farms.