乡镇政府是我国现行五级政府的基础环节,村级行政管理机构是我国行政管理体系的基础,虽然管理人数少、管理半径小,但事关政府事权履行是否顺畅。随着农村税费改革的逐步深入,乡村两级债务凸现,成为一个影响国家财政安全和乡村社会稳定的隐患。一方面巨额债务本息负担使得乡村难以为继,另一方面乡村不得不靠借新债还旧债维持运转,对债务收入的依赖性越来越强。越积越多的乡村债务危及政府的信用基础,财政 The township government is the basic link of the current five-level government in our country. The village-level administrative organization is the foundation of our country’s administrative system. Although the management number is small and the management radius is small, it is related to whether the performance of government affairs is smooth. With the gradual deepening of tax and fee reform in rural areas, the appearance of debt at the village level has become a hidden danger affecting the country’s financial security and rural social stability. On the one hand, the huge debt and interest burden make it unsustainable for the rural areas. On the other hand, the rural areas have to rely on the new debt and old debt to maintain their operations and rely more and more on the debt income. The increasing rural debt endangers the government’s credit base and finance