乡镇债务沉疴亟待化解

从全国来看,乡镇债务矛盾非常突出,已严重影响到基层政权的正常运转和社会稳定。有效化解乡镇债务,已迫在眉睫。湖南省桃源县观音寺镇镇党委书记唐述林对前来采访他的记者说,近年来他第一位的工作就是＂找钱＂;找慈善家、企业家募捐,找上级领导和职能部门争专项资金＂落地＂,借此维持地方发展,并从中＂腾挪＂用于化债。     

化解乡村债务的几点思考

乡村债务是近年来我国农村经济发展中的突出问题之一。本从全新角度重新认识这一问题，并对化解乡村债务提出了见解。     

乡镇化解不良债务之"策略"

前些年,一些农村乡镇在大搞基础设施建设,狠抓基础教育,着力加快发展的同时,也不同程度的欠下许多债务。乡镇不良债务负担,损害了基层党委、政府的形象,恶化了干群关系,影响了农村的改革、发展、稳定,成为困扰乡镇工作的难题。     

采取有效措施 化解村级债务

村级债务沉重，是当前农村工作的热点和难点问题，是制约农村经济发展、影响党群干群关系、危及农村社会稳定的一个突出问题。最近，笔者对垫江县村级债务进行了一次深入调研，发现村级债务不仅数额大、成因复杂，而且负债的期限长、影响严重、化解难度大。     

和县历阳镇化解村级债务工作的调查与思考

乡(镇)村级债务是一个敏感的问题,也是基层工作回避不了的棘手问题。它不仅表现为“无力建设”,还会导致“短缺工资”、“影响运转”,甚至从根本上危及基层组织、政权建设。好在这个问题已经引起各级领导的高度重视,在2001年摆上各级党委、政府工作的重要议事日程。转眼时间已过去两年,广大干部和群众都特别关注化解工作的效果和进度究竟如何?也正是带着这个课题,笔者于3月26日来到村级债务化解工作做得比较好的和县历阳镇作了一些调查,现就调查情况和对化解债务工作的思考及建议整理如下,以期对乡(镇)村级债务化解工作起到一点积极的助推作…     

化解重庆乡村债务的思考

多年来，为了发展经济和社会事业，全市乡村两级机构超出财政承受能力，向各类金融组织、单位和个人借支了大量的经费，形成了庞大的债务累积。据市财政局统计，到2003年底，全市乡村两级政府性债务余额达到64．78亿元，其中，乡镇债务53．08亿元，村级债务11．7亿元。平均每个乡镇的债务达到413万元。     

强化监管 增收节支 采取积极措施化解村级债务

宾县辖17个乡镇、143个行政村，农业人口480161人。累积多年的村级债务已经成为制约农村经济发展、影响农村党群干群关系、危及农村社会稳定的一个不可回避的突出问题。作为负责农村经济管理的各级经管部门，在政府的领导下积极采取多种有效措施指导督促村级债务化解工作，并取得了明显效果。     

冲破乡镇债务的困局

对乡镇财政状况的关心，缘于看了《南方周末》的一篇报道， 它披露了一个令人震惊的数字：作为基层政权的乡镇，在上个世纪末 ，留下了高达２０００亿元的债务窟窿。中国社会科学院研究员陆学艺近年来一直在跟踪调查１４个省、区乡镇政府的负债情况。据他的调查显示 ，乡镇债务覆盖面最广的是中西部地区，６０％以上的乡镇负债， 以农业为主的乡镇几乎没有不欠债的。那么这些巨额债务怎么形成的？在减轻农民负担的大前提下 ，债务形成的基础能否根除？负债对基层政权的正常运转带来什么影响？ 让我们一同打开这一连串的问号吧。 债务窟窿是…     

农村综合改革视阈下有效化解基层债务问题探析

农村税费改革对农业税进行了重新定位,也为解决由来已久的农村债务问题提供了契机.文章以安徽省农村综合改革试点县解决农村债务的相关做法为切入点,诠释了在税费改革进程中解决农村债务问题的成功经验,建构有效化解和预防基层债务反弹的合理机制,为在更大范围内实行新一轮农村综合改革与社会主义新农村建设提供有益借鉴.     

关于化解村级不良债务的思考

村级集体债务负担较重的问题已经引起各级政府的高度重视。债务形成的原因主要是超越集体承担能力,办公益事业和盲目兴办集体经营生产项目等,导致集体负债累累。因此,必须遵循实事求是和民主公正的原则,采取科学有效的方法,清理村级的债权债务,盘活村资产,进而建立健全和完善管理机制,使村集体工作和经济发展进入良性循环的轨道。     

新农村建设中乡村债务的审视与化解——对昌吉市六工镇西五工村债务情况的调查

在全国上下动手齐建社会主义新农村的今天,乡村债务问题极其尖锐地显现出来。乡村债务本质上是我国各项涉农政策制度成本的长期沉淀。在化解乡村债务的过程中,各级政府既要根据各种既定制度分解债务的历史责任,又要适时推行各项农村配套制度的改革,避免步入农村改革的制度供给陷阱。     

县乡政府集中采购物品成本核算探讨

文章遵循事业单位财务规则和会计制度，结合县乡政府采购的特点，探讨了集中采购物品的会计核算方法，并就其在实际工作中的运用做出了实证分析。     

再回中益乡

又是一年春意盎然的时节。这些年,每当我在脑海中搜索春天的画面,总会想起武陵山深处的一个农家小院:黄色的土家小楼,和一树在春风里盛开的梨花。这幅画面的注解写着:石柱县中益乡华溪村,马培清家的小院。两年前的那个春天,这个小院里举行了一场全国瞩目的院坝会.     

成本视角下的乡村债务问题分析

从成本的角度上分析,巨额乡村债务产生的主要原因在于改革成本及农村公共产品成本在中央与地方的不合理分担、乡村行政运行成本过高、“形象工程“导致的沉没成本过大以及债务利息成本过重等几个方面.减少或合理分担债务形成成本是化解乡村债务的一个新的思路.     

村级负债的成因与对策

去年5月份，江总书记在江苏考察农村基层组织建设时，曾意味深长地对广大基层干部讲“手中要有把米”。江总书记的这番话，实际上就是号召农村基层组织要大力发展村级集体经济。但近年来，经济欠发达地区的农村，在80％以上的村集体经济呈持续下降之势，有些村早已在举债过日子，欠债达几十万元的村并不稀奇。有统计资料表明，村级负债，其涉及面之广，数额广大，蔓延速度之快已经到了非常惊人的地步。     

Africa's Debts and Economic Recovery

A substantial reduction of external debt burden of many African countries is needed, for four reasons. First, the present debt burden of Africa is extremely heavy. Africa's debts are equivalent to more than 100% of its GNP, compared to less than 50% in Latin America – another heavily indebted region – and even less elsewhere. The weight of Africa's burden is exacerbated by its lower per capita income than elsewhere in developing regions. Secondly, Africa is experiencing adverse effects of falling commodity prices more than any other region because of its greater dependence on primary products than other regions. Over the last forty years, export commodity prices other than oil have fallen by 50% in real terms, a staggering development with far-reaching adverse effects on many producers. Between May 1989 and January 1991, commodity prices other than oil fell 23% in SDR terms – speed of decline similar to that experienced in the great price fall 1980-82 which marked the beginning of the debt crisis of the 1980s. Cocoa and coffee, two major exports of Sub-Saharan Africa, were particularly badly hurt. Thirdly, while debt in other debt-affected areas has stabilized in recent years, that of Africa has continued to grow as interest is charged on interest and capitalized. Many African countries have been compelled to suspend their debt service payments; according to World Bank calculations, less than one half of Africa's debt service due is now being paid. Even so, debt service which is still being paid absorbs 27% of Africa's shrunken exports – a proportion which severely curtails Africa's capacity to import and to grow. Fourthly, debt settlement is needed to clear the way for resumption of Africa's economic development, now virtually stagnant for a decade in aggregate terms and falling in per capita terms. Africa has the capacity to modernize and grow, and this has been proven in one critical area and against all odds. Between 1980 and 1987, exports of manufactures from Sub-Saharan African countries rose 42% in U.S. dollar terms or 5.7% per year. In 1988, out of 33 countries for which data are available, exports of manufactures rose in 28, and the overall increase for the 33 was 15.8 %. In 1988, eleven Sub-Saharan countries exported manufactures in excess of US $100 million each, compared to seven countries in 1980; and in 1989, there was none. There also have been setbacks, for various reasons. But taking Sub-Saharan as a whole, to achieve a 60% increase in exports of manufactures to US $4 billion on a non-negligible base of US $2.5 billion in 1980, over an eight-year period marked by a commodity collapse, droughts, debt crisis, wars and policy disasters, is a remarkable achievement by any standard. In North Africa, exports of manufactures more than doubled between 1980 and 1987, and then accelerated at 18% per year in 1988-89. North African exports of manufactures are now running at US $5 billion per year. This diversification and growth of African exports must be sustained. For this purpose, African countries must have realistic exchange rates, undistorted product prices across the economy, sufficient supply of industrial inputs and hence adequate growth of agricultural and mineral output, and they must reconstruct the existing capital stock, in many places obsolete, and add new facilities. Their investment, a crucial element for further growth, has fallen sharply in the last decade of the debt crisis in Sub-Saharan Africa: the fall has been so severe that some countries have not even been able to fully replace depreciating capital. At the present level of domestic savings and international commodity prices, most of Africa cannot undertake the reconstruction, modernization and expansion out of domestic ressources to any significant extent. Foreign capital inflow is needed to initiate the recovery and to help sustain it thereafter. But such capital inflow will not take place until the present debt situation is cleared up. This is a necessary condition, even though it is not sufficient: it must be supported by domestic efforts single-mindedly dedicated to economic recovery and social justice. Past efforts at the solution of the debt problem, some of them imaginative and generous, have proven insufficient and uncoordinated. A new deal is needed, attacking the core of the Sub-Saharan problem: debts held by some multilateral financial institutions and debts held by the private sector, in addition to a further shrinking down of service on official bilateral debt or its total cancellation in an imaginative proposal. In North Africa, the acute liquidity squeeze of Algeria – debt service absorbing almost 70% of exports of goods and services per year – needs to be alleviated through debt rescheduling over the long term, thus releasing resources for needed economic recovery. Algeria's debt outstanding is relatively low; it is the service structure which needs radical change. While Africa's commodity problem is not on the agenda of the Abidjan Roundtable, one specific commodity situation can perhaps be handled: the cocoa crisis which affects severely a large part of West Africa and for which remedy seems relatively easily in hand. It is proposed that a consortium of international financial institutions be organized to finance, through loans of, say, 15 years duration, the sale of surplus cocoa stocks to Eastern Europe, thus contributing to cocoa price recovery and hopefully stabilization, and improvement of food supply in Eastern Europe. The operation would be no more risky than other balance-of-payments structural adjustment lending. Cocoa producing countries in parts of Latin America, the Caribbean and Asia would be also beneficiaries. Adjustment and development programmes should be prepared, and seen to be prepared, by national authorities of African countries rather than by foreign advisers and international organizations. Otherwise commitment will be lacking.     

对债转股中若干法律问题的思考

1999年，我国金融管理体制一项重大改革就是四大国有商业银行分别成立了金融资产管理公司，这标志着我国债转股工作正式启动。1999年12月，国家经贸发正式下达了全国实施债权转股权企业601户，其中新疆共有17户，涉及钢铁、纺织、煤炭、建材、机械、电力、化工、造纸、制药等九个行业。“债转股”政策的出台不仅成为经济理论界的热点话题，而且对我国现行多部法律也形成挑战，与现行法律体系之间存在矛盾，而如何解决这一矛盾就成为法学界认真研究的问题。     

乡镇企业该为"蓝色证书"做什么

乡镇企业在国民经济中的地位和作用日益提升,为提高乡镇企业从业人员的素质及操作技能,提高乡镇企业竞争力,促进农村二、三产业特别是乡镇企业持续快速健康发展,农业部启动了“蓝色证书“培训工程.作为培训主体之一的乡镇企业在培训工程实施过程中却普遍存在着重视不足和不知所措的问题,这对“蓝色证书“的深入推广和普及形成了阻力,本文将就此提出解决问题的思路和建议.     

解决国际债务的综合措施

国际债务伴随着世界经济发展的不平衡而产生并日趋恶化。其突出表现在国际债务规模急剧膨胀和非产油发展中国家的外债清偿率远远超过警戒线;其产生的主要原因是世界经济旧秩序对发展中国家不利和一些发展中国家犯了政策上错误。它不仅是债务国的金融和经济问题,而且关系到该国的政治与稳定,甚至还影响世界的经济与稳定。仅采用债务重新安排和减免是不够的,需要的是有关方通力合作采取综合措施     

关于加强对乡镇企业信息服务的思考

知识经济时代，我国国民经济和社会发展的重要推动力量--乡镇企业亟需信息时代。政府及社会各界应投入更多的人力、物力、财力和精力，发展服务于乡镇企业的信息业，确保乡镇企业健康有序地发展。