改革开放以来,农村经济快速发展,集体经济实力不断增强,农村基本经营制度不断巩固和完善。但长期积累而未妥善解决的村级债务问题又集中凸现出来,成为新农村建设道路上绕不过去的门槛。“历史之账”的现实之忧村级债务是我国经济体制转型时期农村经济社会发展的特殊产物,其构成复杂,且多为逾期债务,加上财务管理上的混乱,至今仍未能有效遏制新的债务不断增长的势头。村级债务的形成大致有几种情 Since the reform and opening up, the rural economy has developed rapidly, the collective economic strength has been constantly enhanced, and the basic rural management system has been continuously consolidated and improved. However, the problem of village-level debt, which has accumulated for so long and has not been properly solved, has also been concentrated in the spotlight and has become the threshold on which the new rural areas can not be built. “The Burden of History ” ’s Reality Village debt is a peculiar product of rural economic and social development during the transitional period of our economic system. Effectively curb the growing momentum of new debt. The formation of village debt generally has several kinds of love