乡村振兴背景下新村级债务的现状、成因与化解机制  

The Status,Causes and Resolution Mechanisms of New Village-level Debt under the Background of Rural Revitalization

作　　者：周静毅 ZHOU Jingyi

机构地区：[1]中国社会科学院大学经济学院,北京102488

出　　处：《世界农业》2023年第9期73-81,共9页World Agriculture

摘　　要：本文运用2010—2020年全国村级债务数据,对新村级债务进行了研究。结果表明:新村级债务具有规模大、增速快、负债面广、隐蔽性强的特征,且债务水平同经济发达程度正相关。在债务支出结构中,由农村公共管理和公共服务支出形成的负债远远超过经营性负债和公益性基础设施负债,是村级债务最主要的来源。国家财政资源下乡中留有缺口的配置方式、基层政府所处的压力型体制,是推动村级债务形成的外部原因,村干部的发展压力、内部监督的失效是村级债务形成的内部原因。在乡村振兴战略实施过程中,将村级债务纳入地方政府债务,优化国家支农资财政源的配置方式,建立并完善债务监督机制和追责机制,是遏制村级债务膨胀的有效举措。This study uses national village-level debt data from 2010 to 2020 to investigate new village-level debt.The findings illustrate that new village-level debt exhibits characteristics of large scale,rapid growth,extensive debt coverage,and strong concealment,with debt levels positively correlated with economic development.Rural public management and public service expenditure account for a substantial portion of debt expenditure,surpassing operating debt and public welfare infrastructure debt,and stand as the primary source of village-level debt.External factors,such as the allocation method of national financial resources to the countryside and the pressure-type system of grassroots governments,promote the formation of village-level debt,while the development pressure of village cadres and ineffective internal supervision of village-level debt present internal reasons for its formation.In the context of implementing the rural revitalization strategy,integrating village-level debt into local government debt,optimizing the allocation of national agricultural support financial resources,and establishing and enhancing debt supervision and accountability mechanisms represent effective measures to curb the expansion of village-level debt.

关 键 词：村级债务 村级组织 债务成因 

分 类 号：F302.6[经济管理—产业经济]