To strengthen and standardize the use and management of forestry and grassland reform and development funds, improve fund utilization efficiency, and promote forestry and grassland reform and development, the Yunnan Provincial Department of Finance, together with the Provincial Forestry and Grassland Bureau, formulated the Implementation Measures for the Management of Central Financial Forestry and Grassland Reform and Development Funds of Yunnan Province (hereinafter referred to as the Implementation Measures) in accordance with the Budget Law of the People's Republic of China and its implementing regulations, as well as the Notice of the Ministry of Finance and the National Forestry and Grassland Administration on Issuing the Measures for the Management of Forestry and Grassland Reform and Development Funds (Cai Zi Huan [2025] No. 153) and other relevant provisions, taking into account the actual conditions of the province. To facilitate understanding and implementation, the relevant content is interpreted as follows.
Background and Legal Basis for Drafting
(1) Drafting background. In December 2025, the Ministry of Finance and the National Forestry and Grassland Administration jointly issued the Measures for the Management of Forestry and Grassland Reform and Development Funds (Cai Zi Huan [2025] No. 153), which clearly defined the scope of use, fund allocation, budget management, performance management, and supervision and inspection of central forestry and grassland reform and development funds, and explicitly required all localities to formulate specific implementation measures based on actual conditions. To standardize fund use and management and improve fund utilization efficiency, the Provincial Department of Finance, together with the Provincial Forestry and Grassland Bureau, formulated the Implementation Measures based on the central fund management requirements and the province's actual conditions. This was done after soliciting opinions from relevant departments of all prefectures and cities, conducting expert assessment and demonstration, submitting to the Provincial Development and Reform Commission for macro-policy orientation consistency assessment, and publicly soliciting opinions from society, extensively adopting opinions and carefully revising and improving the measures.
(2) Policy document basis. The Budget Law of the People's Republic of China and its implementing regulations, the Notice of the Ministry of Finance and the National Forestry and Grassland Administration on Issuing the Measures for the Management of Forestry and Grassland Reform and Development Funds (Cai Zi Huan [2025] No. 153), the Notice of the General Office of the People's Government of Yunnan Province on Issuing the Implementation Plan for the Reform of the Division of Fiscal Powers and Expenditure Responsibilities Below the Provincial Level in the Field of Basic Public Services in Yunnan Province (Yun Zheng Ban Fa [2019] No. 6), the Implementation Plan for the Reform of the Division of Fiscal Powers and Expenditure Responsibilities in the Field of Natural Resources in Yunnan Province (Yun Zheng Ban Fa [2021] No. 10), and others.
Main Content of the Implementation Measures
The Implementation Measures consist of eight parts: General Provisions, Scope of Fund Use, Fund Allocation, Project Application Review and Budget Issuance, Budget Execution and Project Adjustment and Acceptance, Budget Performance Management, Budget Supervision and Management, and Supplementary Provisions.
(1) Part One "General Provisions." This includes the policy basis for the formulation of the measures, the implementation period, and the division of responsibilities among the provincial, prefecture (city), and county (city, district) finance and forestry and grassland competent departments.
(2) Part Two "Scope of Fund Use." This clarifies the specific support scope for the three expenditure directions of forestry and grassland reform and development funds: land greening, consolidation of the conversion of cropland to forest and grassland, and the forestry and grassland support and guarantee system, as well as the scope that funds shall not support.
(3) Part Three "Fund Allocation." This mainly clarifies the fund allocation methods for the three expenditure directions of forestry and grassland reform and development funds: land greening, consolidation of the conversion of cropland to forest and grassland, and the forestry and grassland support and guarantee system. For projects that require local matching funds and are jointly borne by provincial and sub-provincial finance, the proportion of provincial and sub-provincial fiscal fund sharing is clarified.
(4) Part Four "Project Application, Review, and Budget Issuance." This mainly puts forward specific requirements for provincial, prefecture (city), and county (city, district) finance and forestry and grassland competent departments to strengthen project reserve and database entry, review, and fund issuance.
(5) Part Five "Budget Execution and Project Adjustment, Acceptance." This standardizes the management of budget execution links such as fund allocation and fund payment; clearly defines the specific conditions and procedures for project adjustment and change, the main body and procedures for project acceptance, and the management of carryover and surplus funds.
(6) Part Six "Budget Performance Management." This puts forward clear requirements for the time, content, and procedures of whole-process performance management including performance target management, performance monitoring, and performance evaluation, and further emphasizes the application of performance management results.
(7) Part Seven "Budget Supervision and Management." This clarifies the measures and means that finance and forestry and grassland competent departments at all levels need to take to strengthen fund supervision, further严肃财经纪律, and strictly implement reward and punishment measures.
(8) Part Eight "Supplementary Provisions." This clarifies the attribution of interpretation rights and the effective date of the Implementation Measures.
Key Details and Clarifications in the Implementation Measures
Under the basic framework of the Measures for the Management of Forestry and Grassland Reform and Development Funds issued by the Ministry of Finance and the National Forestry and Grassland Administration, we have further refined and clarified the management responsibilities, scope of use, allocation methods, whole-process project management, and budget and performance management of funds. This is mainly reflected in the following six aspects:
(1) Clarify responsibility division and consolidate management responsibilities. It is clearly established that a joint supervision working mechanism of the finance and forestry and grassland departments shall be established, and the functions and responsibilities of the finance departments and forestry and grassland competent departments at the provincial, prefecture (city), and county (city, district) levels are refined, building a full-process closed-loop management system covering fund allocation, issuance, use and management, and project application, review, approval, implementation, supervision, acceptance, and later-stage maintenance, ensuring that responsibilities are transmitted layer by layer and implemented in place.
(2) Standardize the scope of fund use and allocate funds scientifically and reasonably. In light of fund use problems discovered in recent years through performance management and daily supervision, the scope of fund use is further standardized and clarified. Based on actual work conditions, for the forestry and grassland support and guarantee system expenditure, which the central finance allocates using the factor method, the project method is adopted for allocation, giving priority to supporting projects included in the national project database with high maturity and complete preliminary procedures. For land greening and forestry and grassland pest control projects that require local matching funds, the sharing proportion between provincial and sub-provincial levels is clarified in accordance with relevant provisions on the division of fiscal powers and expenditure responsibilities. Fund allocation is optimized, and project reserve status and fund execution progress are added as adjustment factors for fund allocation.
(3) Strengthen project reserves and pre-review, and standardize the fund issuance process. It is clearly required that all localities focus on key tasks and goals specified in the medium- and long-term development plans for forestry and grassland affairs in their regions to strengthen project planning and reserves. Forestry and grassland departments and finance departments at all levels are required to strictly review the implementation necessity of applied projects, the feasibility of implementation plans, the matching of project benefits with fund input costs, and the rationality of performance targets. The collaborative responsibilities and work time limits of finance and forestry and grassland departments in the process of fund allocation and issuance are refined.
(4) Improve budget execution and project adjustment and acceptance, forming a closed loop for fund and project management. The relevant procedures and payment methods required by finance and forestry and grassland competent departments at all levels in the links of fund allocation and fund payment are further clarified. The specific conditions and approval procedures for various project adjustments and changes are supplemented and refined. The requirements for project acceptance subjects, procedures, and time limits are supplemented and improved. The management of project surplus funds is strengthened.
(5) Consolidate performance responsibilities and refine the performance management process. Conceptual expressions of performance targets and the basis for performance target setting, review, and issuance, as well as the basis for performance operation monitoring and evaluation, are streamlined. At the same time, based on the province's actual conditions, the specific methods, time limits, and responsibilities for forestry and grassland departments and finance departments of all prefectures and cities to carry out performance target management, performance monitoring, and performance evaluation are refined; the establishment of a feedback and application mechanism for performance evaluation results is emphasized, using performance evaluation results as an important basis for improving fund policies, improving management, and applying for, arranging, and allocating budgets for the next year.
(6) Strengthen supervision and control, and strictly enforce financial discipline. The provincial level regularly schedules the budget execution status and project implementation progress of forestry and grassland reform and development funds across the province on a quarterly basis. For prefectures and cities where project progress is weak, budget execution is slow, or fund use is non-compliant, the provincial level will take measures such as notifications, interviews, and on-site guidance to urge rectification; for those violating national laws, regulations, and policy requirements, measures such as ordering rectification within a time limit, temporarily withholding subsequent funds, stopping disbursement, recovering funds, and transferring clues will be taken as appropriate. Problems discovered through various inspections, supervision, and notifications will be used as an important basis for adjusting fund allocation in subsequent years.