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中国的城市化发展进程相当迅速,但是乡镇所占的比例依旧不容小觑,而且还有相当一部分乡镇承担着债务。当然乡镇债务不一定就是坏事,之所以产生债务是因为存在提前消费的情况,然而提前消费可能产生两种结果,一是拖垮乡镇本来就不堪重负的财政,二是让乡镇财政焕发出新的生机,这是由乡镇债务最终的用途决定的。乡镇财政的支出结构将会因为乡镇债务而受到很大的影响,这影响是积极的还是消极的需要经过详尽的研究分析。
The process of urbanization in China is rather rapid, but the proportion of townships and townships can not be underestimated. However, a considerable part of the townships shoulder the debt burden. Of course, the township debt is not necessarily a bad thing, the reason why the debt is generated because of the situation of pre-spending. However, early spending may have two consequences. One is to crush the township’s already overburdened finance and the other to make the township finance a new one Vital, which is determined by the ultimate purpose of township debt. The expenditure structure of township finance will be greatly affected by the debt of the township. Whether the impact is positive or negative needs detailed analysis.