一是正确认识乡村债务成因。乡村债务的形成有共同的原因,也有带个性的因素。从普遍情况来看,乡村债务形成的主要原因不在乡村自身,而在于现行的行政体制和财政体制。现行的行政体制让乡村随着上级政府转,各类经济指标考核、达标升级活动等,让乡村两级不得不超越自身实际来追求 First, we must correctly understand the causes of rural debt. The formation of rural debt has a common reason, but also with personality factors. From a general point of view, the main reason for the formation of rural debt is not in rural areas, but in the current administrative system and financial system. The current administrative system allows the villages to turn with the higher level government, all kinds of economic indicators assessment, standard upgrade activities, so that the rural two had to go beyond their own reality to pursue