目前,一些村级集体负债已经成为当地农村工作“第一难”的热点问题,解决不好,势必制约农村经济的发展,波及县、乡两级财政的正常运转。它既是个经济问题,也是个政治问题。构成村级负债的原因,主要是:一、农民收入增长趋缓,履约能力下降。二、基础设施建设和固定资产投入超出了自身的承受能力。三、乡统筹、村提留收缴方法改变,收缴工作难做。四、村财务管理混乱,加剧了集体负债程度。五、村级经济增加积累的门路狭窄,开支难以控减。六、相当数量的村领导班子不强。村级负债更深层的原因在于:村一级组织的职能模 At present, some village-level collective debt has become a hot issue in local rural work “first difficulty ”. If the solution is not good, it will inevitably restrict the development of the rural economy and affect the normal operation of finance at the county and township levels. It is both an economic issue and a political issue. The reasons for the formation of village-level debts are mainly: First, the income growth of peasants slowed down and the ability to perform compliance declined. Second, infrastructure construction and investment in fixed assets beyond its own capacity. Third, the overall planning of township, village to mention collection methods to change the collection difficult to do. Fourth, the chaotic financial management of the village, exacerbated the level of collective debt. Fifth, the accumulation of village-level economy to increase the narrow road, difficult to control spending cuts. Six, a considerable number of village leadership is not strong. The reason for the deeper level of village-level debt lies in the functional model of village-level organizations