【作者】 胡云慧；

【导师】 李明贤；

【作者基本信息】 湖南农业大学 ， 农业经济管理， 2007， 硕士

【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。更多还原

【Abstract】 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.更多还原