The afforestation fund system was founded in the early days of the founding of the People's Republic of China. For a long time, in order to cultivate and develop forest resources, under the extremely difficult financial situation, the state has put forward the forest cultivation policy, which has played an important role in restoring forest vegetation and improving the ecological environment in China. However, with the development of socialist market economy and the establishment of public expenditure framework, the state's investment in forestry has undergone fundamental changes, and the collection, use and management of the current afforestation fund have not met the needs of forestry development. In order to meet the requirements of deepening the reform of forestry system and further standardize and strengthen the management of afforestation funds, in February 2003, the General Office of the Ministry of Finance and the General Office of the State Forestry Administration jointly issued a letter on soliciting opinions on the management measures of afforestation funds (draft for comments) according to the Forest Law of People's Republic of China (PRC) and the Decision of the Central Committee of the State Council on Accelerating Forestry Development. This year, on the basis of further communication and consultation with the Comprehensive Department of the Ministry of Finance, we will select some provinces and regions to conduct special research and listen to the opinions of grassroots financial departments, forestry authorities and forestry producers and operators, and strive to jointly issue this year by the Ministry of Finance and our bureau.