农村义务教育发展问题,近年来受到前所未有的关注。农村师资队伍建设、义务教育管理体制改革、义务教育均衡发展问题、“留守儿童”问题等无不得到高层的高度重视,并采取诸多有力举措努力予以解决。然而,有关农村中小学校负债问题迄今鲜有人予以关注。这一问题在“两免一补”施行后更加突出,它已经深 The development of rural compulsory education has received unprecedented attention in recent years. The construction of rural faculty, the reform of compulsory education management system, the balanced development of compulsory education and the issue of “left-behind children” all attach great importance to high-level issues and take a series of vigorous efforts to solve them. However, little attention has been paid to the issue of the debt of rural primary and secondary schools so far. This problem is even more prominent after the implementation of “two exemptions and one subsidy”, which is already deep