当前我国农村经济相对比较落后,不少村级组织存在着收不抵支的困难,债务问题已使当前农村基层组织开展工作的巨大障碍。从表层看,债务问题的原因在于收入少、支出多,深层次的原因则在于当前村级组织收入不足且来源定性模糊。因此,要解决目前的困难,表面看应增收节支,从深层看则应为村级组织确定出合法的收入来源。 At present, the rural economy in our country is relatively backward, and many village-level organizations have difficulties in accepting non-payment. The debt problem has caused a huge obstacle for the work of the rural grassroots organizations at present. On the surface, the reason for the debt problem lies in the fact that the income is low and expenditure is high. The deep reason is that the current village-level organizations have insufficient revenue and the sources are of a fuzzy nature. Therefore, in order to solve the current difficulties, we should increase income and reduce expenditure on the surface, and from the deeper level, we should determine a legal source of income for village-level organizations.