中国进入“后农税时代”后,一方面取消农业税减轻了农民负担,另一方面则使乡镇长期以来积累的大量债务浮出水面,严重影响了乡镇政府的正常运转和职能的履行,成为阻碍构建社会主义和谐社会的桎梏。鉴于此,本文对乡镇债务对经济发展的影响进行了探讨。 After China entered the era of post-agriculture taxation, the abolition of agricultural tax on the one hand lightened the peasants’ burden and on the other hand, caused a large amount of debt accumulated by the towns and townships for a long time to surface and seriously affected the normal operation of the township government and the performance of its functions. Become obstruct the building of a harmonious socialist society. In view of this, this paper discusses the impact of township debt on economic development.