建构化解我国乡镇债务的长效机制  

On Constructing Long-term Mechanism that Solves the Problem of Township Debts in China

作　　者：文宏[1] 

机构地区：[1]吉林大学行政学院,长春130012

出　　处：《重庆理工大学学报（社会科学）》2010年第3期54-58,共5页Journal of Chongqing University of Technology（Social Science）

基　　金：吉林大学研究生创新基金资助项目"后农税时代乡镇债务与基层执政能力建设"(20093001);吉林大学研究生"985工程"创新计划重点项目"全球化背景下中国农村公共品供给制度创新"(20081104)

摘　　要：乡镇债务是我国社会经济转型期产生的一种特殊现象。近年来,随着我国农村税费改革的推进,特别是农业税和农业特产税免征以来,乡镇债务呈现出不断增加的态势,严重影响了基层政权组织的正常运转,制约了农村经济社会事业的健康发展,并成为诱发农民负担反弹的严重隐患。建构化解我国乡镇债务的长效机制,既要立足于建立健全系统化的化解债务机制,又要强化乡镇自身偿还债务的约束和激励机制,同时还要注重上级政府及相关职能部门的配套与保障作用。Township debt is a special phenomenon in China that came into being in the period of so- cial and economic transformation. In recent years, with the promotion of taxation reform in rural areas, especially after the exemption of agricultural tax and tax on special agriculture products, township debts have shown a rising and accelerating trend, which affects the normal operation of grass-root level organizations significantly, restricts the healthy development of rural economic and social causes, and becomes hidden troubles of increase of peasants＇ burdens. In constructing long-term mechanism to solve China＇ s township debt problem, it is necessary to base itself on research on systematic solution to debts, to strengthen restricting and incentive mechanisms for townships to pay their debts, and in the meantime to attach importance to the supportive and safeguard effect of superior government de- partment and other related functional departments.

关 键 词：税费改革 乡镇债务 长效机制 

分 类 号：F810[经济管理—财政学]