由乡镇企业改制而引发的第一轮废债对农村信用环境的冲击尚未完全过去，为减轻农民负担、维护农村基层政权稳定而推出的农村税费改革又成为影响村级债务能否妥善处理的第二轮“冲击波”。努力寻找减轻农民负担、兑现国家“恤农”政策与维护金融债权、防范金融风险之间的平衡点? The impact of the first round of debt cancellation caused by the restructuring of township and village enterprises on the rural credit environment has not yet gone completely. In order to reduce the burden on peasants and to maintain the stability of rural grass-roots political power, the rural tax-fee reform has become an issue that affects whether village-level debt can be properly handled The second round of “shock wave.” Efforts should be made to find a balance between reducing the peasants’ burden, fulfilling the national policy of “shirting farmers”, maintaining financial claims and guarding against financial risks?