The study determines the effect of re−allocation of forestry fund financial resources within the forestry sector on the assessed profitability of economic activity of forest districts. The financial standing of forest districts was evaluated based on the return on equity (ROE) and current ratio (CR). The analysis showed the effect of redistribution of forestry fund financial resources on changes in profitability of forest districts.
In 1998, Polskie Lasy Państwowe (Polish State Forests enterprise) was awarded by Oxford’s Forest Stewardship Council, an international non-governmental organization, an ecological certificate confirming that forested areas are managed in accordance with the principles of sustainable and balanced forest management, meeting all criteria of reasonable forest management. This issue was discussed by Alfred Król, the director of Regional Office of Polish State Forests during a meeting held in AURA office. Based on the example of Małopolska the structure of forest management was presented, including financing, in such areas, amongst others, as the operation of the socalled forest fund and forest health. Forms of surveillance over private-owned forests and the future of forest policy after Poland joins the EU were also dealt with.