“普九”债务是各地在普及九年义务教育中因改善办学条件和兑现教师工资所欠的债务。它是社会经济发展薄弱阶段,各级人民政府为满足人民群众日益增长的教育需求,实行超前借支的财政行为,为推动义务教育的实施起到了积极的历史性作用。各县市实现“普九”之后,一个共同的难题便开始困扰各级举债学校和学校主办机构——具（市）及乡（镇）政府:偿还“普九” 债务,钱从何来?一方面,受自然灾害和产业结构调整阵痛的影响,财政收入普遍不足,甚至无力保证教师基本工资,更谈不上安排农村中小学校公用经费和偿还“普九”债务;另一方面,从切实减轻 “Public-European 9” debt is the debt owed by local governments in the universal nine-year compulsory education for improving the conditions for running a school and fulfilling teachers’ salaries. It is a period of weak social and economic development. The people’s governments at all levels have implemented fiscal behaviors that exceed the people’s growing educational needs and have advanced borrowing, which has played a positive and historic role in promoting the implementation of compulsory education. After the counties and cities realized the “popular nine”, a common problem began to plague the debt-credit schools and school-sponsoring institutions at all levels—the municipal (city) and township (town) governments: to repay the “universal nine” debt. Where did the money come from? On the one hand, due to natural disasters and the pains of adjustment of industrial structure, the fiscal revenue is generally insufficient, and it is even unable to guarantee basic teacher salaries, let alone arrange public funds for rural primary and secondary schools and to repay “genuine nine” debt; on the other hand, from practical Reducing