林业基金制度是在营林生产耗费得不到相应的价值补偿和物质补偿的背景下产生的。它建立的目的是要增加营林资金的来源渠道,加强资金管理,提高资金的使用效果。林业基金的性质应按投入生产后形成的生产规模来确定,在目前仍属于补偿基金的范畴。林业基金的来源渠道应与现有营林生产资金的来源渠道明确地区别开,将现有资金作为林业基金的来源渠道不尽合理。林业基金的管理体制是一种多层次的集中和分散相结合的管理模式。 The forestry fund system is produced under the background that the cost of silviculture is not compensated by corresponding value and material compensation. The purpose of establishing it is to increase the source channels of forest funds, strengthen fund management and improve the effect of funds utilization. The nature of the forestry fund should be determined according to the scale of production formed after it is put into production and is still in the category of compensation fund so far. The sources of forestry funds should be clearly differentiated from the sources of existing forest production funds, and the existing sources should not be rationalized as the sources of forestry funds. The management system of forestry fund is a multi-level centralized and decentralized management mode.