The Research On The Causes Of The Villages And Towns Debt And Its Solution

At present, the debt question on villages and towns has aroused the high attention from all levels of party committees and governments. The Cloth wrapper of heavy debt on villages and towns does not be resolved, which not only affects the Central Government's implement and execution of series countryside preferential policies in basic government, moreover ,makes the general basic government facing the crisis of faith lost and causes the new countryside social contradictory and endangers the social stability. This article takes the present debt condition of national villages and towns and the present debt condition analysis in Taoyuan County of Hunan Province where the author lives as starting point , through introducing the theory related finance about the villages and towns, analyzes the deep level system reason of forming debt ,and proposes the countermeasure to govern the debt of villages and towns, finally ,it takes the finances activity of Yang Xiqiao town in Taoyuan County in 2004 as case and the real diagnosis research as a document, thus provide some evidences for the viewpoints and the countermeasure proposed in this article the evidence. The full article altogether is divided into five chapters as follows:The First chapter is the introduction. This chapter first introduces the background and the research significance of selecting the topic. And takes the debt statistical count about the villages and towns in 1998 from the Ministry of Agriculture and the research data in 2004 compiled by scientific research group from the Ministry of Finance as the entrance to research. Introduces the present debt situation and the danger to exist of our country Then concludes that it is very urgent to governors to govern the debt of villages and towns .what's more, it introduces the present research situation to the debt question of villages and towns in domestic and foreign. Because in the overseas , especially in the developed countries , they do not have the situation that the basic government generally are in debt , therefore, few scholars research the debt question of villages and towns in overseas. But in domestic ,there are a lot of experts who take the job for the research .for instance: Tiejun Wen,QiuchengTan, ChangpingLi and so on .they all have made more unique research in this field . and they have made much objective and fair analysis to forming the debt of villages and towns, and proposed many fruitful countermeasures to deal with the debt of villages and towns. But, because the debt origin is too complex, the debt question of villages and towns need us to carry out the deep and careful research. This chapter finally introduces the clue to research, the method and the innovation point for the paper.The Second chapter elaborates the theory basis on finance of villages and towns. In order to research and govern the debt problem of villages and towns , we must first find out the debt occurrence mechanism, that is to clarify the elementary theory question to produce and develop the debt relied on. Only then, which can enable us have comprehensive and profound understand about the debt question, and can enable the countermeasure measure to deal with the debt problem we proposed more pointed and operational . Therefore, this chapter discusses the three elementary theories principle about finance in villages and towns. that is finance function theory on villages and towns, the financial revenue theory on villages and towns and towns and the finance system theory on villages and towns. Through discussion these three theories principles. the author thinks that our finance theory basis about villages and towns exist some flaws. That is to say , when the finance of villages and towns became independent one from our finance system, it decided its destiny that it must survives in the pressure between all levels of governments and farmers, and provides the infinite public product by the limited financial resource, in the end, its own revolution becomes difficult, and is heavily in debt. From this, the author takes the system reason as the debt origin about villages and townsThe Third chapter elaborates the debt system origin about our country villages and towns, To the surface, the debt reflected the question that the leader'bad management and work fault are the reasons. But in its essence, the related concrete system is imperfect in the reform process and system itself has the flaw, which are true reason. " three feet snow, not formed in one cold ", the serious debt cloth wrapper about villages and towns formed like this. This chapter begins to analyze the debt system origin about villages and towns from the flaw existed in seven concrete systems. These seven concrete systems respectively are as follows: Financial system——uncompleted tax distribution system; Shift payment system——unfair movement mechanism; The rural finance system—-historical cloth wrapper by leaving down; Compulsory education system——dissymmetry governance and the property rights divided; rural tax affairs system——although late still early reform; The cadre assignment system——the curate system to urgently perfect; The administrative supervise system ----- the confusion is that the law is difficult to depend on.The Fourth chapter elaborates the debt government countermeasure about villages and towns . After analyzing the debt system origin, This article proposes five countermeasures and suggestions to deal with the debt government. One is to unceasingly perfect the financial system about the tax distribution system. Suggests that we should divide the governance and the expense scope into all levels of governments, simultaneously carry on one more reform of administration system about villages and towns; divide items of taxation with reason, guarantees the objective need for expenditure about villages and towns; in the process of perfecting present tax distribution system ,the country should gradually transit the thorough tax distribution system. The second is to further standard financial shift payment system. the Country should gradually standard the content of finance shift payment; Gradually standard the form of financial shift payment ; Arranges the reasonable stimulate mechanism; Perfect financial shift payment surveillance mechanism; Perfect legal laws and regulations construction about financial shift payment system. The Third is to diligently perfect the cadre assignment system for all the villages and towns , resolve the dissymmetry tenure for the party committee and the government in villages and towns ,introduce competitive system, enhance the democratic system, diligently advance the reform of selecting the assigning cadre system ; Change the standard to evaluate for cadre in the villages and towns. The Forth is to comprehensively finds out the debt situation and gradually resolve it according to groups,. In order to govern the debt , first must thoroughly find out the debt background, definite the unite standard, then carry on the classification according to the unified standard, take the corresponding countermeasure with the plan according to the debt category. The author thought that all the debt may be divided into four kinds: The first kind is the enterprise debt; The second kind is the debt which the national policy flaw brings to; the third kind is the debt which produced by the construction of public foundation; The fourth kind is the debt produced by the own bad management. regarding to these four kinds of debts, the author Proposes the following solutions: the debt formed by founding the enterprise and competing the project should be stripped ; The debt formed by the national policy flaw must be carry on, for instance, the countryside fund debt, the debt formed by popularizing nine- year compulsory education system and so on, should be solved by all levels of local authority and the central authorities above the villages and towns through the financial shift payment way; the debt produced by the construction of public foundation should be shared by the local authority above the villages and towns according to the proportion ; the debt produced by the own bad management, for instance ,the debt is in form of the staff wages, bonus debt, then should be resolved through increasing income and reducing expenses by the villages and towns with the plan .The Five is to implement the finance surveillance and management system in villages and towns . carry out the democracy to manage finances, strengthen the surveillance from the farmers and the National People's Congress in the villages and towns, establish the finance on the foundation of legal system and democracy; establish the finance daily surveillance and investigation system and the auditing system to resign for the main cadres in the villages and towns; Carry out finance manager assigned system by the higher authority; establish the examination and inspection and the public bidding system to increasing the big project , enhance the benefit to financial fund.The Fifth chapter is the real diagnosis research on debt situation in yangXiqiao town Taoyuan County .This chapter, according to the first real material the author grasped, comprehensively showed each stratification plane of the financial activity in YangXiqiao townTaoyuan County , demonstrated the complete picture of the town, thus for the comprehensive understanding the origin of debt question and the harm , proposed the countermeasure to deal with the debt . Meanwhile provided the dependable proofs for some viewpoints and countermeasure proposed in this article through proving and researching debt questionIn brief, through this issue research, the author believed that the reason of producing the serious debt on villages and town is not the local government , but results from the flaw in the reform process of a series of concrete systems and system itself imperfection . In order to resolve the contradiction ,the Country must carry on the system innovation. After all, the ultimate objective on public management organizational reform is to realize the government transformation from the traditional significant rule to the modern in our country countryside, and construct our country into really harmonious and civilized socialism new countryside.