Abstract Creating fiscal incentive mechanisms has become one of the most challenging elements of Reducing Emissions from Deforestation and Forest Degradation (REDD+). Scholars believe that the success of REDD+ will depend mainly on how its fiscal incentive mechanisms are designed and implemented. In the context of Indonesia's public finance, village fund (DD) as one of the funding devices under the Intergovernmental Fiscal Transfer (IFT) system has the potential to become an instrument for the mechanisms. The policy options for creating the mechanism proposed on the allocation and distribution aspects of DD. Linking the selected options on such aspects will generate an integrated and sustained fiscal incentive mechanism for REDD+.

中文翻译：

---

政策论坛：印度尼西亚 REDD+ 村基金：从地方层面的政策制定过程中吸取的教训

摘要 创建财政激励机制已成为减少毁林和森林退化所致排放量 (REDD+) 中最具挑战性的要素之一。学者认为，REDD+的成功将主要取决于其财政激励机制的设计和实施方式。在印度尼西亚公共财政的背景下，乡村基金（DD）作为政府间财政转移（IFT）系统下的一种融资工具，有可能成为这些机制的工具。在 DD 的分配和分配方面提出了创建机制的政策选项。将这些方面的选定选项联系起来将为 REDD+ 产生一个综合和持续的财政激励机制。