村级债务的现状、体制成因及其化解——对223个行政村及3个样本县(市)的调查

以对223个样本村和3个样本县的调查为基础,本文分析了中国村级债务的规模、来源结构、用途结构和偿债能力,对形成村级债务深层次体制性原因进行了剖析。结果表明,村级债务问题对农村经济社会的影响已经不容忽视。本文提出了化解村级债务的基本思路:要积极采取有效措施化解存量债务,更为重要的是,要建立严格的政绩考核制度和责任追究制、改革完善公共财政体制、完善党组织领导下的村民自治制度,从根本上消除不合理村级债务的形成机制。

The Situation,Causes in System for Village Debt and Solutions therefore

On the foundation of the survey of 223 villages and 3 counties taken as specimens, we in this paper have analyzed the amount, the source structure and the object structure of village debts and village debt-paying ability, and anatomized the deep-seated institutional reasons for village debts. Our study indicates that the impact of village debt on rural economy and society cannot be disregarded. We have offered our basic thought on the solution to the problem of village debt, and pointed out that effective measures should be actively adopted to unravel the problem of accumulated debt, and that what are more important are: (1) a strict achievement examination system and a strict accountability-tracing system (system of finding out people blamed for unfulfilling or neglect of duty) should be instituted; (2) the public finance system in rural areas should be reformed and perfected; (3) the self-governance system adopted in the countryside and under the leadership of the Party should be improved. The purpose of the three points mentioned above is to radically eliminate the unreasonable systems of forming village debts.