乡村债务是当前农村工作的一大难题,随着农村税费改革的深入,对村级债务进行了锁定,出台了一些规范性文件,这给减轻和化解村级债务既创造了有利条件,也增加了新的困难。必须从宏观上采取大的措施,把化债、增收、控债有机结合起来,务真求实推进化债工作。本文以东宝区栗溪镇为个例,就乡村债务的现状及形成原因进行调查分析和探讨。 With the deepening reform of taxes and fees in rural areas, the debt at village level has been locked and some normative documents have been promulgated, which has created favorable conditions for alleviating and resolving village-level debts as well. Added new difficulties. We must take macroscopic measures to integrate the government bonds, revenue collection and debt control so as to push forward the work on debt reduction in a pragmatic manner. This article takes Liuxi Town, Dongbao District as an example to conduct an investigation and analysis on the status quo and causes of the rural debt.