我国国有林场盈亏能力分析——基于基本财务数据

Profit Ability Analysis of State Owned Forest Farm in China——Based on Financial Data

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。

The state forest farm in China have made losses each year before 2004, then began to get profit as a whole. The basic financial data of the state forest farm were studied in this paper, and the findings were as follows： the policy subsidies are the essential for the state forest farm getting their profit, and the tax burden, business income structure and business cost change also have direct influence on the balance between gains and losses of the state for- est farm. The suggestions given in this paper were that the governments in national and provincial level should give more supports by policies to the state owned forest farm, and take strengthening reform of administrative and man- agement system to promote sustainable development of the state forest plantations.