中文摘要：

分析了公共财政应支持林业的必要性,分析了目前公共财政对福建林业支持不足的主要表现,提出了以新一轮林改为契机加大公共财政对林业支持力度的措施。主要包括：在不断加大对公益林建设的财政支持力度的同时,促进多渠道筹集生态补偿资金;给予商品林经营主体必要的补贴;将林业部门的行政和事业经费纳入财政预算的范畴;加大对林业基础设施的投入力度。

英文摘要：

The paper analyzes the necessities for the essential support to forestry by public financial, and then points out the prominent manifestations of insufficient support. In addition, the paper selectively analyzes the way to enhance public financial support with the opportunity of the new round collective forest tenure reform, including the following suggestions： first, constantly increasing financial support to the construction of public welfare forests, and simultaneously redounding to raising ecological compensation through various means; second, providing necessary subsidy to the main subject of commercial forests; third, bringing administration and undertaking expenditures of forest departments into fiscal budget through the governments at all levels; fourth, increasing investments in forestry infrastructure construction.