当前，我国的财政经济运行中出现了一种值得注意的现象，部分地区基层财政尤其是乡镇财政出现了大量的负债，有的矛盾已十分尖锐，其负面影响已出现扩大化的苗头，潜在着极大的风险，必须引起高度重视。（一）据初步调查，目前一些地区的乡镇财政所负债面已达９０％，负债... At present, there is a notable phenomenon in our country’s financial and economic operation. In some areas, the grass-roots treasury, especially the township treasury, has a large number of liabilities. Some of the contradictions have been very sharp. The negative impact has been magnified and latent Great risk must be given high priority. (A) According to a preliminary investigation, the current level of debt held by township and town finance in some areas has reached 90%, with liabilities ...