“小村大债”化解路径研究

Study on resolving path of “big debt in small village”

2006年农业税取消后,中央资源投入逐渐以项目制或专项资金为主,而在落实过程中产生了新的村级债务。村级债务具有广泛性、规模性、私人性等特征。薄弱的村集体经济是造成村级债务的重要因素之一,不科学的村级财务管理方式增加了村级债务的规模,"项目制"的诱发论以及激进地解读乡村振兴战略亦会引发"小村大债"的发生。村级债务研究对于推进社会主义新农村建设意义非凡。

After the abolition of agricultural tax in 2006,the central government gradually invested resources mainly in project system or special funds,and new village-level debts were generated in the implementation process.Village-level debt is characterized by universality,big scale and private nature.Weak village collective economy is one of the important factors that cause village-level debt.Unscientific village-level financial management increases the scale of village-level debt.The inducing theory of"project system"and the radical interpretation of rural revitalization strategy will also cause the occurrence of"big debt in small village".The research on village-level debt is of great significance to the construction of new socialist countryside.