乡村债务积累已成为一个沉重的影响到国家财政安全和乡村社会稳定的包袱,是目前新农村发展中亟待解决的一个重要问题,对社会主义新农村建设形成制约。乡村债务形成的原因比较复杂,解决的难度也比较大,本文重点从理论和实践上分析和研究乡村政府债务的现状、类型、成因及化解对策。 The accumulation of debt in the rural areas has become a heavy burden that affects the country’s financial security and rural social stability. It is an important issue to be solved urgently in the development of new rural areas and a constraint on the construction of a new socialist countryside. The reasons for the formation of rural debt are complex and difficult to solve. This paper focuses on the theoretical and practical analysis of the status quo, types, causes and countermeasures of rural government debt.