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近几年来,在执行《山东省农村集体经济审计条例》过程中,通过对31个村的财务审计,发现村级负债的问题,现已严重阻碍了集体经济的运行。其主要表现在,所有被审计的村,几乎村村欠外债,少则几万元,多则几十万元。农村集体负债的原因归纳起来,主要有以下几个方面:一是村级经济基础薄弱,集体积累亏空。二是农户欠款严重。三是高息借款突出。四是越俎代疱,接受“服务”任务。五是财务管理失控。村集体沉重的债务包袱,已严重制约了农村经济的发展。
In recent years, during the implementation of the “Shandong Province Rural Collective Economic Audit Ordinance,” the financial auditing of 31 villages has revealed that the issue of village-level debt has seriously hindered the operation of the collective economy. Its main performance is that in all the villages that have been audited, almost every village owes foreign debts, ranging from a few million to as many as several hundred thousand. The causes of rural collective debt can be summed up, mainly in the following aspects: First, the village-level economic base is weak, the collective accumulation deficit. Second, farmers arrears serious. Third, outstanding high-interest loans. Fourth, the more 俎 generation blisters, accept the “service” mission. Fifth, financial management out of control. The heavy debt burden of the village collective has severely restricted the development of rural economy.