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作 者:戴子钦 钟金萍[1] 罗中华 DAI Ziqin;ZHONG Jinping;LUO Zhonghua(School of Accounting and Auditing,Guangxi University of Finance and Economics,Nanning 530003,China;School of Foreign Languages,Changsha Social Work College,Changsha 410004,China)
机构地区:[1]广西财经学院会计与审计学院,广西南宁530003 [2]长沙民政职业技术学院外语学院,湖南长沙410004
出 处:《湖南农业大学学报(社会科学版)》2025年第2期12-19,共8页Journal of Hunan Agricultural University(Social Sciences)
基 金:湖南省教育厅科学研究项目(24C1383)。
摘 要:发展新型农村集体经济,有利于提高农民收入水平、促进共同富裕,但债务问题是束缚新型农村集体经济可持续发展的难点和堵点。通过对H省14县49村的债务状况深入调研发现,村级债务具有规模大、主体构成多元、区域差异显著、控债偿债能力弱、风险和危害程度较高等典型特征。新型农村集体经济的发展既面临着人、财、物、技术的缺乏,也面临着政策、制度、组织和管理的不足,陷入“要素短缺”与“制度瓶颈”交织的多重困境。为了破解“债务枷锁”,走出困境,发展新型农村集体经济,需跳出“头痛医头”的碎片化改革,转向制度、市场、治理、人才协同发力的系统变革。The development of the new-type rural collective economy is conducive to raising farmers’income level and promoting common prosperity.However,debt issues remain a critical challenge,hindering the sustainable development of the new-type rural collective economy.An in-depth investigation into the debt status of 49 villages across 14 counties in Province H finds that village-level debt has some typical features such as large scale,diverse creditor-debtor compositions,significant regional disparities,weak capacity of debt control and repayment,and high risks and high potential harms.The development of the new-type collective economy are confronted with various challenges:shortages of human,financial,material,and technological resources;deficiency in related policy,institutional frameworks,organizational structures,and management practices,and thus falling into the dilemma of“factor shortage”and“institutional bottleneck”.To break free from the“debt shackles”and revitalize the new rural collective economy,it is imperative to move from fragmented and unsystematic reforms into systemic innovation of institution,market,management and talent.
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