Management Evaluation of Forest Owners' Association Based on the Time-series Financial Statements

林业局正在推动林主协会的合并。本研究的目的是阐明林主协会合并对森林经营和区域森林经营的影响。研究方法是对森林所有者协会官员的访谈和对财务报表的分析。根据对8个县的调查结果，合并后，管理层并不总是意味着好转已经显露出来。此外，减少业务和行政费用也不愿意，加强我们的财务状况也没有多大进展。

Forestry Agency is promoting the merger of forest owners' association. The purpose of this study was to clarify the effect of the merger of the forest owners' association gave management and regional forest management. Research methodis interviews with forest owners' association officials and analysis of financial statements.As a result of investigating the case of eight prefectures, with the merger, the managementis not always mean that the upturn has been revealed. In addition, reduction of businessand administrative expenses nor willing, strengthen our financial position also did notprogress much.