近年来,村组债务问题一直是困扰农村经济快速发展的一大顽症,而全面取消农业税,无疑对农村债务的化解提出了更大的挑战。如果不及时解决好,势必削弱农业税取消所带来的成果,对整个“三农”经济都会产生不利因素,甚至影响到稳定。据调查,村组负债的形成原因主要有:一是超出村组 In recent years, the debt problem of the village and the group has always been a major chronic factor that plagued the rapid development of the rural economy. However, the abolition of the agricultural tax in all respects will undoubtedly pose a greater challenge to the resolution of rural debts. If not resolved in good time, it will inevitably weaken the results brought about by the abolition of the agricultural tax, adversely affecting the entire “three rural” economy and even affecting stability. According to the survey, the main reasons for the formation of village group liabilities: First, beyond the village group