农村人民公社时期基本核算单位超支欠款问题研究

A Research on the Overrun Arrears of Basic Accounting Units During Rural People's Commune Period

超支欠款问题,是农村人民公社时期在生产资料公有制为基础的计划经济体制下,受人民公社经济效益低下、民主管理的规定不能施行以及城乡二元结构等多种因素的影响而形成的。根据当时的时代背景和农业生产力发展水平,超支欠款问题是人民公社体制难以避免的,反过来这个问题又不利于人民公社的经济发展。文章对超支欠款问题的概念和发生的范围、程度以及当时的治理措施进行了论述,并对这个问题产生的原因及影响进行了分析。

Overrun problems arose in the rural people＇s commune period, under the planned eco- nomic system based on public ownership. This phenomenon emerged due to various factors, such as low economic, democratic management of the people＇s communes and the urban-rural binary structures. Due to the background and development level of agricultural productivity, the prob- lem of overruns arrears was difficult to avoid under the people＇s commune system, and, in turn, this problem prevented the economic development of the people＇s communes. In this article, the concept, scope, degree and solutions of the overrun problems are discussed, and the causes and effects of this problem are analyzed.