Specifically, it investigates how to reform public finance to improve the payments of forest ecosystem service, to better the financial subsidy of cultivation of forest resources, to increase the investment on the forest infrastructure, and to establish the forest development fund.

On the basis of summarizing the achievements in theory research and the practical experience in the course of establishing our country s accounting system of the forest fund,explores the scientific accounting system of the forest fund that it must tally with the production practice of our country s forestry and it must be easily operated.