乡村债务化解问题研究
摘要
乡村负债是一个敏感而沉重的话题,同时又是一个令各级领导非常关注的话题。当前,我国乡村负债数额巨大,情况已经非常严峻。这不仅严重阻碍了我国农村社会经济的可持续发展,影响到乡镇政府的正常运行,而且有可能引发更大的经济和政治风险。怎样分步卸掉这个包袱目前已成为社会各界和决策部门普遍关注的难题。要顺利实现化解乡村债务这个目标,首先要从正确认识化解乡村债务的各种困境入手。本文在对乡村债务的现状及特征进行调查分析的基础上,认为乡村债务的形成的原因是多方面的;如各类评比达标产生的债务,农户欠交税费,乡村干部垫付税款形成的债务,关闭农村合作基金会形成的债务,责权不当,负担过重形成的债务,实物抵税(费)造成新成本亏损形成的债务,以及高息还债形成的新债务。
提出化解乡村债务的有针对性的对策建议,针对乡村债务产生的原因,文章包括解冻债权清收农民欠款偿债,从政策上向下倾斜帮扶还债,进一步完善财政体制化债,严管硬控铁腕手段锁债,严防增加新债,全面开展摸底清查,分类化解乡村债务,发展优质特色农业,发展乡村经济,鼓励基层主动化解乡村债务,为乡村债务化解提供参考意见。
The village debt is sensitive and the serious topic, simultaneouslyalso is the topic which command all levels of leaders extremely paysattention. Presently, our country village debt amount huge, thesituation already extremely was stern. This not only has seriouslyhindered the our country countryside social economy sustainabledevelopment, affects to the villages and towns government's normaloperation, moreover has the possibility to initiate a bigger economyand the political risk. How divides step downloads this cloth wrapper at present to become thesociety from all walks of life and the decision-making body universalattention difficult problem. Must smoothly realize melts village debtthis goal, first must melt the village debt from the correctunderstanding each kind of difficult position to obtain. This articlein carries on the diagnosis to the village debt present situation andthe characteristic in the foundation, thought the village debt theformation reason is various, If each kind of comparison and appraisal reaches the debt which thesign produces, the peasant household owes pays taxes the expense, thevillage cadre pays the debt which the tax money forms, closes the debtwhich the rural cooperatives foundation forms, the responsibilitypower is improper, the burden overweight forms the debt, the materialobject arrives at the tax (to spend) creates the debt which the newcost loss forms, as well as Gao Xi repays a debt the new debt whichforms.
Proposed melts the village debt to have the pointed countermeasure tosuggest, has the reason in view of the village debt, the article clearreceives the fanner debt including the defrosting creditor's rights topay off a debt, inclines from the policy to under assists to repay adebt, further consummates the financial system debt, Yan Guanyingcontrols the iron hand method to lock the debt, takes strictprecautions against increases the new debt, the comprehensivedevelopment knows the real situation the check, the classificationmelts the village debt, the development high quality characteristicagriculture, develops the village economy, encourages the basic unitto melt the village debt on own initiative,, melts for the village debtprovides the advisory opinion.
提出化解乡村债务的有针对性的对策建议,针对乡村债务产生的原因,文章包括解冻债权清收农民欠款偿债,从政策上向下倾斜帮扶还债,进一步完善财政体制化债,严管硬控铁腕手段锁债,严防增加新债,全面开展摸底清查,分类化解乡村债务,发展优质特色农业,发展乡村经济,鼓励基层主动化解乡村债务,为乡村债务化解提供参考意见。
The village debt is sensitive and the serious topic, simultaneouslyalso is the topic which command all levels of leaders extremely paysattention. Presently, our country village debt amount huge, thesituation already extremely was stern. This not only has seriouslyhindered the our country countryside social economy sustainabledevelopment, affects to the villages and towns government's normaloperation, moreover has the possibility to initiate a bigger economyand the political risk. How divides step downloads this cloth wrapper at present to become thesociety from all walks of life and the decision-making body universalattention difficult problem. Must smoothly realize melts village debtthis goal, first must melt the village debt from the correctunderstanding each kind of difficult position to obtain. This articlein carries on the diagnosis to the village debt present situation andthe characteristic in the foundation, thought the village debt theformation reason is various, If each kind of comparison and appraisal reaches the debt which thesign produces, the peasant household owes pays taxes the expense, thevillage cadre pays the debt which the tax money forms, closes the debtwhich the rural cooperatives foundation forms, the responsibilitypower is improper, the burden overweight forms the debt, the materialobject arrives at the tax (to spend) creates the debt which the newcost loss forms, as well as Gao Xi repays a debt the new debt whichforms.
Proposed melts the village debt to have the pointed countermeasure tosuggest, has the reason in view of the village debt, the article clearreceives the fanner debt including the defrosting creditor's rights topay off a debt, inclines from the policy to under assists to repay adebt, further consummates the financial system debt, Yan Guanyingcontrols the iron hand method to lock the debt, takes strictprecautions against increases the new debt, the comprehensivedevelopment knows the real situation the check, the classificationmelts the village debt, the development high quality characteristicagriculture, develops the village economy, encourages the basic unitto melt the village debt on own initiative,, melts for the village debtprovides the advisory opinion.
引文
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[2]艾伦.奥尔巴哈,马丁-费尔德史丹.《公共经济学手册》摘自 北荷兰:阿姆斯特丹.2002,第三卷
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[5](美)费雪.州和地方财政学[M].吴俊培等译.北京:中国人民大学出版社,2000,
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[7]刘从富.化解乡村债务的几点思考.www.cqagri.gov.cn 2004-04-07
[8]姜安荣.福建省乡村债务分析与对策措施.农村合作经济经营管理[J].2001(2)31-32
[9]权俊良.乡村严重负债的成因及治理.经济研究参考[J].2004,(114):55
[10]王慧敏,王玲,郭玉林.乡镇债务问题思考.乡镇园地[J].2002,(5):15
[11]马文杰,冯中朝.税费改革后的乡村债务化解问题初探.农村经济[J].2004,(4):17
[12]赵树凯.乡镇债务源于政府体制——10省区20乡镇调查.中国经济时报.2004-9-23
[13]张文兵.从公共物品的供给机制谈乡村债务的形成原因和治理对策.农村财政与财务.2001,(8):16-19
[14]李峰.乡村债务制度分析及化解思路,www.ccrs.org.cn,2004-01-09
[15]王仕军,焦智立,华任.和谐社会视野中的乡村债务.2005-10-18
[16]孙自铎.乡村债务何时了?——对安徽省乡村债务的分析.调研世界[J].2001(3):26
[17]牛竹梅.中国乡村债务问题研究,中国经济时报.2004-9-23
[18]习银生.乡村负债问题研究综述.农村农村研究报告.(2002),23:34
[19]财政部门课题研究组.乡村债务化解对策研究.财经论坛[J].2004,(4):31-32
[20]李玉明,周浩之,草荣平.看10个乡镇如何化解村级债务.决策咨询[J].2003,(4):27-28
[21]化解乡村债务可走重组之路.河南兴农网.2006-06-07
[22]权俊良.乡村严重负债的成因及治理.经济研究参考[J].2004,(11):7
[23]邓大才,毛松,张同昌.防范和化解乡村债务的路径选择.调研世界[J].2004,(6):32
[24]张文兵.从公共物品的供给机制谈乡村债务的形成原因和治理对策.农村财政与财务[J].2001,(8):32-33
[25]宋洪远,张海阳.防范与化接乡村债务的路径选择.调研世界[J].2004,(6):24
[26]郑杭生.社会和谐——战略机遇期中国社会的主调.华中科技大学学报(社会科学版)[J].2003,(6):42
[27]熊光林.化解乡村债务必须创新工作思路——巴中市化解乡村债务的情况调查.四川新闻网.巴中日报讯.2006-05-17
[28]祝学文.化解乡村债务的前提分析.湖北社会科学[J].2003,(5):12
[29]郭书田.乡村负债的现状.第一财经日报,2007-8-24
[30]“两千亿债务困扰中国乡镇.财政危机埋下腐败伏笔”.《中国改革报》章青松.中国新闻网.2001-6-19
[31]金丽馥,周德军,黄雪丽.乡(镇)村债务问题透视.经济体制改革[J].2002,(3):88-90
[32]转引自“两千亿债务困扰中国乡镇.财政危机埋下腐败伏笔”.《中国改革报》章青松.中国新闻网.2006-6-11
[33]吴永兴.乡村负债的成因及治理.常德农经网.2006-10-20
[34]杨发祥,赵文远.近年来中国乡村债务问题研究综述.《中州学刊》[J].2006,(1):18-29
[35]韩俊,崔传义.中国经济时报.2003-06-05 14:04
[36]沈亚锋.乡镇财政与乡镇政府改革.中国农经信息网.2006-3-29
[37]“乡镇财政赤字与债务研究”课题组.乡镇财政赤字与债务研究报告.中国农经信息网.2005-4-16
[38]“乡镇财政赤字与债务研究”课题组.乡镇财政赤字与债务研究报告中国农经信息网.2005-4-16
[39]李亚彪,顾立林,于力.乡村债务.新农村建设不能承受之重.新华.2006-03-06
[40]张杰业.河南农村问题系列调查报告之十八:不可忽视的隐患—乡村债务人大建设[J].2006,(1):22
[41]段平,张德才.乡村债务现状、成因与化解对策.当代经济[J].2006,9(下):136
[42]湖北财政局.乡村债务现状、成因与化解对策.2006-8-25
[43]王能秋.化解乡村债务的对策思考报.中国农经信息网.2006-12-29
[44]邱水龙.关于化解乡村两级债务的建议.农村经济[J].2003,(3):73-74
[45]刘学芳.关于化解乡村债务的思考.现代审计[J].2002,(5):37-39
[46]丁德章.我国乡村债务问题的成因及其化解.国家行政学院学报[J].2006,(5):43
[47]蔡钰武.破解乡村债务难题.决策与建议.2006,(5):17-19
[48]晏金平.化解乡村债务风险的对策.中国财政[J].2005,(8):38
[49]周雪亨.化解乡村债务的思考.农业审计[J].2007,(1):23
[50]匡萍.中国乡村债务问题形成机理与化解对策.新疆农垦经济[J].2007,(2):33
[51]林凌.乡村债务一个沉重的话题.湖南经济[J].2004,(6):31-32
[52]邓俊锋.乡村债务的社会经济效益与治理方略.现代农业科技[J].2006,(5):88-89
[53]张海荣.化解重庆乡村债务的思考.重庆经济[J].2005:(4):32-33
[54]邱水龙.关于化解乡村两级债务的建议.农村经济[J].2003,(3):73
[2]艾伦.奥尔巴哈,马丁-费尔德史丹.《公共经济学手册》摘自 北荷兰:阿姆斯特丹.2002,第三卷
[3]Auerbach,A.,and M.Feldstein.Handbook of Public Economics.Vol.3.Amsterdam,North Holland,2002.
[4]加雷斯.D.迈尔斯.《公共经济学》[M]纽约:英国大学出版社.1995,(公共经济学 匡小平译)Myles,G.Public Economics.New York:Cambridge University Press,1995.
[5](美)费雪.州和地方财政学[M].吴俊培等译.北京:中国人民大学出版社,2000,
[6]张海星.美、日地方公债及启示.财经问题研究[J].2001,(2):43-46.
[7]刘从富.化解乡村债务的几点思考.www.cqagri.gov.cn 2004-04-07
[8]姜安荣.福建省乡村债务分析与对策措施.农村合作经济经营管理[J].2001(2)31-32
[9]权俊良.乡村严重负债的成因及治理.经济研究参考[J].2004,(114):55
[10]王慧敏,王玲,郭玉林.乡镇债务问题思考.乡镇园地[J].2002,(5):15
[11]马文杰,冯中朝.税费改革后的乡村债务化解问题初探.农村经济[J].2004,(4):17
[12]赵树凯.乡镇债务源于政府体制——10省区20乡镇调查.中国经济时报.2004-9-23
[13]张文兵.从公共物品的供给机制谈乡村债务的形成原因和治理对策.农村财政与财务.2001,(8):16-19
[14]李峰.乡村债务制度分析及化解思路,www.ccrs.org.cn,2004-01-09
[15]王仕军,焦智立,华任.和谐社会视野中的乡村债务.2005-10-18
[16]孙自铎.乡村债务何时了?——对安徽省乡村债务的分析.调研世界[J].2001(3):26
[17]牛竹梅.中国乡村债务问题研究,中国经济时报.2004-9-23
[18]习银生.乡村负债问题研究综述.农村农村研究报告.(2002),23:34
[19]财政部门课题研究组.乡村债务化解对策研究.财经论坛[J].2004,(4):31-32
[20]李玉明,周浩之,草荣平.看10个乡镇如何化解村级债务.决策咨询[J].2003,(4):27-28
[21]化解乡村债务可走重组之路.河南兴农网.2006-06-07
[22]权俊良.乡村严重负债的成因及治理.经济研究参考[J].2004,(11):7
[23]邓大才,毛松,张同昌.防范和化解乡村债务的路径选择.调研世界[J].2004,(6):32
[24]张文兵.从公共物品的供给机制谈乡村债务的形成原因和治理对策.农村财政与财务[J].2001,(8):32-33
[25]宋洪远,张海阳.防范与化接乡村债务的路径选择.调研世界[J].2004,(6):24
[26]郑杭生.社会和谐——战略机遇期中国社会的主调.华中科技大学学报(社会科学版)[J].2003,(6):42
[27]熊光林.化解乡村债务必须创新工作思路——巴中市化解乡村债务的情况调查.四川新闻网.巴中日报讯.2006-05-17
[28]祝学文.化解乡村债务的前提分析.湖北社会科学[J].2003,(5):12
[29]郭书田.乡村负债的现状.第一财经日报,2007-8-24
[30]“两千亿债务困扰中国乡镇.财政危机埋下腐败伏笔”.《中国改革报》章青松.中国新闻网.2001-6-19
[31]金丽馥,周德军,黄雪丽.乡(镇)村债务问题透视.经济体制改革[J].2002,(3):88-90
[32]转引自“两千亿债务困扰中国乡镇.财政危机埋下腐败伏笔”.《中国改革报》章青松.中国新闻网.2006-6-11
[33]吴永兴.乡村负债的成因及治理.常德农经网.2006-10-20
[34]杨发祥,赵文远.近年来中国乡村债务问题研究综述.《中州学刊》[J].2006,(1):18-29
[35]韩俊,崔传义.中国经济时报.2003-06-05 14:04
[36]沈亚锋.乡镇财政与乡镇政府改革.中国农经信息网.2006-3-29
[37]“乡镇财政赤字与债务研究”课题组.乡镇财政赤字与债务研究报告.中国农经信息网.2005-4-16
[38]“乡镇财政赤字与债务研究”课题组.乡镇财政赤字与债务研究报告中国农经信息网.2005-4-16
[39]李亚彪,顾立林,于力.乡村债务.新农村建设不能承受之重.新华.2006-03-06
[40]张杰业.河南农村问题系列调查报告之十八:不可忽视的隐患—乡村债务人大建设[J].2006,(1):22
[41]段平,张德才.乡村债务现状、成因与化解对策.当代经济[J].2006,9(下):136
[42]湖北财政局.乡村债务现状、成因与化解对策.2006-8-25
[43]王能秋.化解乡村债务的对策思考报.中国农经信息网.2006-12-29
[44]邱水龙.关于化解乡村两级债务的建议.农村经济[J].2003,(3):73-74
[45]刘学芳.关于化解乡村债务的思考.现代审计[J].2002,(5):37-39
[46]丁德章.我国乡村债务问题的成因及其化解.国家行政学院学报[J].2006,(5):43
[47]蔡钰武.破解乡村债务难题.决策与建议.2006,(5):17-19
[48]晏金平.化解乡村债务风险的对策.中国财政[J].2005,(8):38
[49]周雪亨.化解乡村债务的思考.农业审计[J].2007,(1):23
[50]匡萍.中国乡村债务问题形成机理与化解对策.新疆农垦经济[J].2007,(2):33
[51]林凌.乡村债务一个沉重的话题.湖南经济[J].2004,(6):31-32
[52]邓俊锋.乡村债务的社会经济效益与治理方略.现代农业科技[J].2006,(5):88-89
[53]张海荣.化解重庆乡村债务的思考.重庆经济[J].2005:(4):32-33
[54]邱水龙.关于化解乡村两级债务的建议.农村经济[J].2003,(3):73