日本国有林管理考察报告

Report on Investigation of Japan State-owned Forest Management

日本国有林对国有林林种结构重新进行调整和区划，使林种结构更加合理，同时大幅度精简压缩了国有林的管理机构和人员，并对国有林长期实行的特别会计制度进行了改革，国家财政承接了国有林长期积累的大部分债务。其改革的成功经验对我国国有林业体制改革有很重要的借鉴意义。

Due to reorganization and readjustment, the structure of state-owned forest in Japan becomes more reasonable. At the same time, Japan also dramatically reformed the administrative organization and personnel of state-owned forests as well as the special accounting system that had been executed for a long time. The financial authority undertook most of the debts. Such successful reform experience can be used for reference for the forestry system reform in China.