林业专项资金是为改善我国生态环境,保护森林资源和发展林业事业而设立的一种限定用途的专门资金。传统的林业专项资金拨付式管理存在着资金拨付方式不合理、重项目争取轻资金管理、资金到位率低、监管约束力度不够、截留挪用现象严重及不按规定的建设程序使用等问题,导致林业 The special forestry fund is a limited-purpose specialized fund set up to improve our country’s ecological environment, protect forest resources and develop forestry. The traditional forestry-specific fund appropriation management has problems such as unreasonable fund appropriation methods, light fund management for heavy items, low capital availability, inadequate regulatory restraint, serious interception of embezzlement and non-compliance with the construction procedure, which lead to the development of forestry