论文部分内容阅读
近些年来县乡两级债务规模庞大,已成为制约地方经济发展,阻滞农村税费改革,甚至影响基层政权正常运转的一个重大问题。根据笔者所参与的审计调查所反映的情况来看,部分县乡过度负债的状况仍在继续恶化,债务增长速度相当惊人。例如某县2000年底已负债9亿多元,2001年债务增长了8%,2002年又增长了16%。其中某乡1992年负债120万,至2001年债务已增至845万元,9年中债务增幅达604%,平均每年递增24%。这样发展下去,当地财政将面临崩溃的危险。遏止县乡债务快速增长的势头,已是追在眉睫。
In recent years, the large scale of debt at county and township levels has become a major issue that restricts the development of local economy, hinders rural tax reform, and even affects the normal operation of grassroots government. According to the author’s participation in the audit survey reflects the situation, some counties over-indebted situation continues to deteriorate, the debt growth rate is quite alarming. For example, a prefecture had a debt of more than 900 million yuan by the end of 2000, an increase of 8% in 2001 and an increase of 16% in 2002. One of the townships had a debt of 1.2 million in 1992, and its debt has increased to 8.45 million yuan in 2001. Its debt has increased by 604% in nine years, an average increase of 24% annually. In this way, the local finance will face the danger of collapse. It is imminent to curb the rapid growth of debt in both counties and cities.