Research On The Village Debt Of Hunan Province

n recent years, along with the new rural development, the burden of farmers’ income in Hunan province has made certain achievements. The main policy measures oflightening the burden of peasants is the reduction of taxes and fees, the main measures of income isincreasing investment in agriculture, it also exposed a special product--the debt at the village level, therefore,the thesis makes a deep research on the problem of village debt, thus put forward the constructive suggestionto resolve the village debt.This paper begins with the definition of the village organization, the village level financial and debt concept, then from public products, public finance, transfer payment, institutional arrangements and changes,financial management and other aspects in this researchto find a theoretical basis. To understand the rural debts in Hunan Province, Cili County of Hunan Province, in this paper, the county and Pingjiang County117villagevillage level debt for the survey and interviews, found thatthe village debt in Hunan province is a universal problem;composed of village class debt is he infrastructure construction; village defuse debt depends on the village level financial balance of payments situation. Thenaccording to the investigation and interview, it analyses the influencing factors of the village level debt from the aspects of infrastructure construction, source of income,financial management, the autonomy of villagers, the peasant action unit, taxation system, rural informal relationship, village committee and the historical debt, countermea sures and suggestions are proposed in this paper are as follows:the foundation of innovation (1infrastructure mode;(2) expand the source of income;(3)improve the level of financial management;(4) protect the villagers autonomy;(5) improve the taxation reform;(6)the allocation of financial resources;(7) positive historicaldebt repayment.