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在我国 ,乡镇之所以背负沉重债务 ,主要原因是乡镇政府大量投资高风险项目。这种冒险的投资动机源于乡镇政府迎合上级政府的财政考核。乡镇政府希望从自己控制的项目中索取租金 ,以此作为官位晋升或保住职位的赌注。而上级政府设置财政考核这一让乡镇政府铤而走险的机制是为了最大限度地榨取制度租金。乡镇主要负责人由上级政府考察任命 ,乡镇财政收支的基数和范围由上级财政确定。这些都成为上级政府控制和支配乡镇政府的权力基础
In our country, the reason why towns and townships carry heavy debts is mainly because the township and town governments invest heavily in high-risk projects. This adventurous investment motivation stems from the township government to cater to the higher government’s financial examination. The township government wants to ask for rent from the projects under its control as a bet on promotion or retention of positions. The higher level government set the fiscal examination of the township government to take the risk of the mechanism is to maximize the system of rent squeeze. The principal responsible person of the township shall be appointed by a higher level government and the base and scope of the township fiscal revenue and expenditure shall be determined by the higher level finance department. All of these have become the power bases for the superior government to control and govern the township government