近年来,一些地方乡村两级负债较高。沉重的经济负担制约了农村经济的发展,影响了农村的社会稳定。乡村不良债务的成因:(1)盲目举债,修路、修桥等,投入大,回报率低;(2)盲目攀比上项目、办企业;(3)乡村机构人员膨胀,超编现象严重,费用较高;(4)乡统筹村提留和农业税是乡村财政收入的重要组成部分,由于不能按时收缴,有的乡村采取贷(借)款方式垫交,一边长期拖欠的款项收不上来,一边还要支付利息,形成恶性循环,债务越滚越多;(5)公款吃喝频繁,档次越来越高,庞大的业务开支是乡村干部的一块心病;(6)庞大债权难以收回。解决不良债务的对策:(一)及时清理,多途径消化解决。对已形成的乡村债务要及时清理,妥善处理,多途径解决。一是运用法律手段和行政手段催收欠款;二是把乡村公用高级消费性物品拍卖还债;三是将闲置的国有、集体资产,厂矿企业等租赁给债权人,以 In recent years, some localities have higher levels of debt at the village level. Heavy economic burden has restricted the development of rural economy and affected rural social stability. Causes of bad debt in rural areas: (1) blindly borrowing, repairing roads and repairing bridges, with large investment and low returns; (2) blindly compiling projects and running enterprises; and (3) the phenomenon of inflated and over-compiled rural personnel is serious Higher; (4) Township pool village and agricultural tax is an important part of the rural financial revenue, because they can not be collected on time, and some rural areas to borrow (borrow) payment method, while the long-term outstanding arrears do not come up, To pay interest, the formation of a vicious circle, the debt more and more; (5) public eating and drinking frequently, the grade is higher and higher, the huge business expenditure is a piece of village cadre’s heart disease; (6) huge claims difficult to recover. Countermeasures to deal with bad debt: (A) timely clean-up, multi-channel digestion and resolution. We must promptly clean up the debts of rural areas that have been formed, properly handle them, and find solutions in many ways. First, the use of legal means and administrative means to collect arrears; the second is the rural common high consumer goods auction debt; the third is the idle state-owned, collective assets, factories and mines and other leased to creditors to