在市场经济条件下,负债经营是一种正常现象。但是,当前乡、村两级组织不良债务却是一种违背经济规律的特殊问题,它导致“专款专用、分别列支、以收定支”的乡、村集体支出模式的破坏,并出现债权人向资本雄厚的个人倾斜的趋势。这势必影响农村 In a market economy, debt management is a normal phenomenon. However, the current problem of bad debts at the village and village levels is a special problem that runs counter to the economic laws. It leads to the destruction of the collective and rural collective expenditure pattern of “earmarked, separated, and collected” and appears creditors Tilting toward well-capitalized individuals. This will inevitably affect the rural areas