化解乡镇债务与乡镇财政透明度关系探析  

An Inquiry into the Relationship between Township Debts and Rural Fiscal "Transparency"

作　　者：文宏[1] 叶勇[1] 

机构地区：[1]吉林大学行政学院,吉林长春130012

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2006年第5期60-62,共3页Journal of Qiqihar University(Philosophy & Social Science Edition)

基　　金：2006年国家社科基金青年项目:取消农业税后我国乡镇债务与基层政权建设研究(06CZZ007)

摘　　要：乡镇债务问题是我国农村社会转型、经济转轨时期的特殊现象,巨额的乡镇债务的存在阻碍了农村现代化的进程。乡镇机构设置的不合理以及乡镇财政透明度方面的欠完善,限制了财政机制的约束和制约功能,直接引发或间接加剧了乡镇债务问题,影响社会主义新农村目标的实现。因此,探求乡镇债务问题的解决之道,必须要明晰化解乡镇债务与乡镇财政透明度的关系,进一步完善财政体制,为最终化解乡镇债务奠定良好的体制基础。The amount of township debts hinders our country＇s rural economy from modernization,which is a special phenomenon during the period of rural social and economic transition. The unreasonable administrative organization and the faultiness of fiscal transparency not only restrict fiscal system＇ s function, but also directly trigger or indirectly increase township debts, and affects the achievement of constructing socialist new countrysides. With regard to solving this problem,we must clarify the relationship between township debts and rural fiscal transparency, further improving fiscal system, and laying a good systematical foundation for solving township debts ultimately.

关 键 词：财政透明度 乡镇债务 乡镇体制 

分 类 号：C912.82[经济管理]