【摘要】：武警森林部隊(duì)是承擔(dān)我國森林防火滅火、保護(hù)森林和草原資源，維護(hù)社會(huì)治安及處突發(fā)事件任務(wù)的一支現(xiàn)役部隊(duì)，分布在黑龍江、吉林、內(nèi)蒙、云南、四川、新疆、西藏、福建、甘肅等林牧區(qū)。武警森林部隊(duì)防火專項(xiàng)經(jīng)費(fèi)中央財(cái)政以“專費(fèi)”形勢(shì)下?lián)�，目前，我國森林火�?zāi)已經(jīng)成為世界上森林火災(zāi)比較嚴(yán)重的國家之一，而森林火災(zāi)已經(jīng)成為常規(guī)性的災(zāi)害，不能與冰凍、地震、非典這種突發(fā)性的自然災(zāi)害同日而語，上級(jí)財(cái)政部門仍然將防火經(jīng)費(fèi)作為應(yīng)急保障或“專費(fèi)”保障已經(jīng)很難滿足我國防火事業(yè)的發(fā)展，本文通過多年實(shí)際工作經(jīng)驗(yàn)，查閱文獻(xiàn)，對(duì)照國外的防火經(jīng)費(fèi)的管理，對(duì)當(dāng)前我國及森林部隊(duì)防火專項(xiàng)經(jīng)費(fèi)的管理進(jìn)行了研究。從我國財(cái)政體制的不完善，預(yù)算編制的不合理，突發(fā)森林大火的財(cái)務(wù)保障，以及當(dāng)前部隊(duì)財(cái)務(wù)管理存在的問題等方面進(jìn)行了研究與分析，就如果解決當(dāng)前防火專項(xiàng)經(jīng)費(fèi)存在的問題提出了意見，總結(jié)出我國防火經(jīng)費(fèi)規(guī)范管理與監(jiān)督管理，注重開源與節(jié)流，，是保障森林部隊(duì)發(fā)展的重要因素。
[Abstract]:The Armed Police Forest Force is an active force that undertakes the tasks of preventing forest fire and extinguishing fire, protecting forest and grassland resources, maintaining public order and dealing with emergencies in Heilongjiang, Jilin, Inner Mongolia, Yunnan, Sichuan, Xinjiang, Tibet, Fujian, Gansu and other forest and pastoral areas. The central finance of the special fire prevention fund of the armed police forest forces is allocated under the situation of "special expenses". At present, forest fires in China have become one of the more serious forest fires in the world, and forest fires have become regular disasters. Unable to match the sudden natural disasters such as freezing, earthquake and SARS, the higher financial departments still regard fire prevention funds as emergency protection or "special expenses" protection. It is already very difficult to meet the development of fire prevention in our country. In this paper, the management of fire prevention funds in our country and forest troops is studied through many years' practical work experience, consulting literature and comparing with the management of fire prevention funds in foreign countries. From the aspects of imperfect financial system, unreasonable budget preparation, financial guarantee of sudden forest fire, and the problems existing in the current financial management of the army, this paper has carried out research and analysis. This paper puts forward some suggestions on how to solve the problems existing in the special funds for fire prevention at present, and concludes that the standardized management and supervision of fire funds in China, and the emphasis on open source and expenditure are the important factors to ensure the development of forest troops.
【學(xué)位授予單位】：中國林業(yè)科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F302.6;S762

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