Taikang County is a large agricultural county with a large population, with a total population of 1.37 million, and there are 636 rural primary and secondary schools. There are many rural schools and students in this county, and there are many types of rural debts. The amount of "Pujiu" debts is large and the situation is complicated. Over the years, the rural "nine-year compulsory education" debt has become a serious burden for rural primary and secondary schools and grass-roots government organizations, and a hidden danger affecting rural economic development and social stability. If this problem is not solved as soon as possible, the burden on farmers may rebound, and the process of comprehensive rural reform may be affected, which will eventually endanger the achievements of rural tax and fee reform. According to the unified deployment of provinces and cities, from April 7, 28, the county concentrated on two months to clean up and resolve the rural "Pujiu" debt, and by June 7, the work of cleaning up, auditing and locking the debt was over, which achieved satisfactory results.

I. cleaning up, auditing and locking up the debts of the ninth year of compulsory education in rural areas in Taikang County

In accordance with policies, strict procedures, strengthened responsibilities and strict discipline, the work of cleaning up, auditing and locking up the debts of the ninth year of compulsory education in rural areas was smooth and orderly.

the county reported the principal of "Pujiu" debt of 84.83 million yuan, the interest of debt of 6.97 million yuan, and the total debt of "Pujiu" was 91.8 million yuan. After examination, the county locked in "Pujiu" debt of 45.73 million yuan, and reduced the debt principal and interest of 46.7 million yuan, with a reduction rate of 5.2%. After verification, the county's per capita debt is 33.33 yuan, the average school debt is 72, yuan, the average student debt is 193.8 yuan, and the school's asset-liability ratio is 14%. There are 448 schools included in the scope of debt resolution, including 62 middle schools and 386 primary schools, accounting for 7.4% of the total number of primary and secondary schools in the county. There are 829 debt projects in the county, involving 126 creditors. Among the locked debts of 45.73 million yuan, the debt uses are: 35.68 million yuan for teaching and auxiliary rooms, 3.76 million yuan for students' living rooms, 1.73 million yuan for campus maintenance, 2.62 million yuan for the purchase of teaching instruments and equipment, 86, yuan for land requisition or lease, and 1.8 million yuan for others. The county's work in the stage of cleaning up, reviewing and locking in debts progressed smoothly, and there was no mass petition.

II. Definition of rural "Pujiu" debt in Taikang County

According to the requirements of the provincial and municipal governments, the county uniformly defined the time range for clearing and dissolving the "Pujiu" debt as January 1, 1995 to December 31, 25. During this period, the debts formed by township governments, village-level collective economic organizations, rural primary and secondary schools, education administrative departments and state-owned farm schools to complete the goal of popularizing nine-year compulsory education in rural areas. It mainly includes debts directly related to school construction, such as teaching and auxiliary rooms, students' living rooms, campus maintenance and construction, and the purchase of teaching instruments and equipment. Among them, the teaching and auxiliary rooms mainly include the construction of teaching buildings, office buildings, comprehensive buildings, laboratories, libraries, multimedia classrooms and other facilities; Student living rooms mainly include student dormitories, restaurants, toilets and other facilities; Campus maintenance and construction mainly includes the maintenance of houses, playgrounds, roads, gates, fences, doors and windows and the greening of the campus; Teaching instruments mainly include microcomputers, multimedia, experimental instruments, tables and stools, musical instruments, books and other equipment.

The rural "Nine-Year Plan" debt does not include debts arising from the construction of faculty houses, arrears of teachers' salaries and subsidies.

The definition of schools that undertake the rural "Nine-Year Plan" debt is based on whether they undertake the rural "Nine-Year Plan" debt or not, and the nature of rural schools is judged. Schools that do not bear the rural "nine-year compulsory education" debt do not belong to the scope of resolution. The amount of compulsory education debt in rural complete middle school education debt is determined according to the proportion of junior high school students and the proportion of classroom area of junior high school students when the debt occurs.

III. Principles and methods followed by Taikang County to clean up and dissolve the "Pujiu" debt

The county follows the following four principles in cleaning up and dissolving the "Pujiu" debt: First, adhere to the principle of cleaning up first and then dissolving. Finding out the debt base is the basis of debt conversion. All rural "Pujiu" debts that need to be repaid must be strictly audited and locked in before they can be repaid. Second, adhere to the principle of classification for trial. In view of the complicated reasons for the formation of the "Pujiu" debt, the method of "easy first, difficult later" and classified application for approval was adopted for the bottom-up work. Its working procedures are: self-examination and summary of debt units, and preliminary examination and control of township working groups; The county audit team in the township conducts on-the-spot investigation and audit on each debt; Villages and towns hold risk assessment meetings for each debt; Final review of county debt approval group. The first batch of debt submitted for trial must meet four conditions at the same time: first, it is within the scope of the "Pujiu" debt statistical report originally reported by the county education and finance departments; Second, the accounting records of debt units are clear; Third, it is confirmed by the signature of both the creditor and the debtor; The fourth is the arrears of the "Nine-Year Plan" education project before 22 or the arrears of ancillary facilities and teaching equipment before December 31, 25. When examining and identifying the first batch of debts submitted for trial, we should focus on four principles: first, we should emphasize the principle of evidence, and we should not simply identify the insufficient evidence; Second, the principle of taking the original of the original procedure as the standard; Third, the principle of mutual confirmation of project management and debt records; Fourth, the principle of not simply denying the destruction of evidence under special circumstances. Third, adhere to the principle of debt publicity. The debts that have been cleared and examined, especially those that have not been accounted for (there must be proof materials issued by handlers, witnesses, debtors, creditors, schools, etc.), will be posted one by one in debt units such as towns, villages and schools. The main contents of the publicity include: the name of the school, the purpose of the debt, the time and cause of the debt, the balance of the debt, the name of the creditor, the handler, the report telephone number and the accepting department. The publicity time should be no less than 5 working days. Accept the supervision of the masses through publicity. Fourth, adhere to the principle of seeking truth from facts. Resolutely do not repay "confused debts", "water debts" and "human debts".

In terms of operating procedures, the county has adopted six working methods: First, it not only follows the working time limit, but also pays attention to the working time limit, so as to be meticulous in the debt clearance audit, without any mistakes; Second, the "Pujiu" debt was first reviewed by the debt clearance audit team according to the self-reported data; Third, the clean-up audit team must go to the relevant schools for on-site confirmation when auditing debts; Fourth, the school as a unit, each debt must fill in the debt conclusion confirmation, signed by the township, administrative village, central school, school responsible person, creditor and auditor, as the basis for accountability; Fifth, when the "Ninth Five-Year Plan" debt was submitted for trial, special meetings on debt risk assessment attended by team members, creditors and representatives of the masses were held at the township and village levels respectively to analyze and evaluate the debt. The risk assessment book issued must be signed by the secretary of the township party Committee, the secretary of the party branch of the administrative village, the person in charge of the school, the creditor, etc., and the speeches of the members of the township and village teams are recorded; Sixth, all debts belonging to the "Nine-Year Plan", regardless of the amount, will be publicized, and publicity will be carried out after the debt confirmation letter is filled out.

in the work of debt examination and approval, six working methods are mainly adopted: first, the scope definition method. The time when the debt occurred was designated as January 1, 1995 to December 31, 25. The debts after December 31, 25 and those below 1 yuan in middle schools and 8 yuan in primary schools will not be recognized, and private ownership and joint-stock schools will not be included in the scope of debt resolution. The second is the perjury denial method. By distinguishing the authenticity of handwriting, ink, seal, paper, etc., anyone who finds traces of forgery will be denied. The third is the method of re-proof. If the evidence is insufficient or can not be mutually verified, the evidence shall be re-presented and re-certified. The fourth is the mutual confirmation method. Accounts and other evidence provided by creditors and debtors must be mutually verified, otherwise they will not be recognized. The fifth is the logical presumption method. The construction area, amount, cost, financing channels, the time and amount of debt and debt repayment are analyzed as factors, and logical reasoning is carried out. If false clues are found, they are denied or the false parts are eliminated. The sixth is the transfer trial law. Debts that are difficult to identify due to insufficient evidence are transferred to the county people's court for examination and approval according to law.

iv. problems encountered by Taikang county in cleaning up and resolving the "Pujiu" debt

(1) there is a phenomenon of false reporting of debts. Judging from the self-inspection report of the county on "Pujiu" debts, there are 2 townships with Pujiu debts of more than 6 million yuan, 3 townships with more than 5 million yuan, 1 township with more than 4 million yuan, 6 townships with more than 3 million yuan, 9 townships with more than 2 million yuan and 2 townships with more than 1 million yuan. There are not many schools and students in individual towns and villages, but the debts reported are as high as several million yuan. The reason is that, first, I want to take the opportunity to "fish in troubled waters" and try my best to transform other debts into Pujiu debts. Such as school walls, toilets, audio-visual education, books, land lease, etc. Fake agreement, out of thin air. Second, the debts that have been repaid by township and village finance in the past have been falsely reported, so that the finance can "pay the bill" again and even be greedy. What is more serious is the village-run primary school, which used to be retained as a whole and accumulated by the village collective economy, but now it has re-reported the investment as a debt. Some village cadres and contractors colluded and forged in partnership. Some contractors have never posted accounts for many years, and when it comes to the state's debt settlement, they have come out to report it. The third is to treat fund-raising and donations for education as loans. It's hard to tell whether it's true or not. Fourth, some contracts and agreements are fraudulent, falsely reporting project funds and arrears; Some procedures are incomplete and the original documents cannot be provided; Some people say that there is no evidence, and they are false; Some original vouchers are lost and incomplete for some reason. Fifth, the loans, loans or credit loans for engineering materials that are not used for Pujiu are reported as Pujiu debts.

(2) some township leaders have not paid enough attention. Some people think that it is the county government's business to solve the Pujiu debt. In terms of work practices, it is limited to holding a meeting and setting up an organization, and rarely asks about self-inspection and self-reporting and cleaning up the audit work. Some village party branch secretaries take the lead in making fakes, and some current cadres in administrative villages are indifferent to the debts of Pujiu during their term of office and do not cooperate with the comrades in the working group.

(3) Fear of difficulties at work. Due to the many years involved in Pujiu, the causes of debt are complex, and the changes in the work of leaders and managers in schools and administrative villages, some creditors are away from home, which makes it very difficult to obtain evidence. Some comrades think that Pujiu's debt is "a mess", and the initial work is at a loss. Some have not yet mastered the policy of dissolving debt, and the work is passive and inefficient.

V. Measures taken by Taikang County to clean up and dissolve the "Nine-Year Plan" debt

(1) Publicity and launching, making plans and strengthening leadership. On April 7, the county held a mobilization meeting to clean up and resolve the rural "Nine-Year Plan" debt. The leaders of the four major teams in the county, the township party committee secretaries, township heads, deputy township heads in charge of education, financial directors, principals of central schools, village party branch secretaries and heads of relevant units directly under the county attended the meeting. At the meeting, eight documents were issued, including the Implementation Opinions of the county government on cleaning up and resolving the rural compulsory education Pujiu debt, the Notice of the County Commission for Discipline Inspection on Strictly Resolving the Rural Pujiu Debt Work Discipline, and the Implementation Rules for the Audit and Confirmation of Rural Pujiu Debt in Taikang County. In order to hold a mobilization meeting, the county has made a lot of preparations. The deputy county magistrate led the main responsible comrades of the county finance, education, auditing and other departments to study in the pilot counties many times, and talked with each other to learn from experience. The county party Committee held four team meetings to conduct a special study on the debt-dissolving plan, unify thoughts and raise awareness. In order to strengthen the leadership of debt-dissolving work, the county has set up a leading group for cleaning up and dissolving rural Pujiu debt in Taikang County, with the county magistrate as the leader, the executive deputy county magistrate, the secretary of the discipline inspection commission and the deputy county magistrate in charge of education as the deputy leader, and the top leaders of the relevant departments of public security organs and counties directly under the county as members. There is an office under the leading group, and the county finance director is the director of the office, which is responsible for this work. The County Chemical Debt Office has four working groups, namely, debt examination and approval group, law-related and litigation-related letters and visits stabilization group, supervision group and publicity material group. At the same time, more than 2 comrades with strong professional quality and responsible work were transferred from the departments of public security and law, discipline inspection and supervision, finance, auditing, education and agriculture, and 23 township Pujiu debt clearance audit working groups were established, each working group consisting of 5-7 people. The leaders of the four teams in the county are appointed as the first team leader, and the cadres at or above the deputy department level transferred from the county-level units are appointed as the team leader. The chief of the 23 stock rooms of the Finance Bureau subcontracted 23 towns and villages, and transferred 23 comrades with strong business ability from the bureau to enrich the working group of cleaning up and auditing debts in towns and villages, and strictly controlled the preliminary examination. This time, more than 1 people were transferred from the county finance department. After the mobilization meeting, the working group immediately entered the township to carry out its work. The township finance was responsible for all the food and accommodation of the working group, assisted the township to hold a mobilization meeting, and specifically arranged and supervised the self-inspection and self-reporting work of the township.

(2) Clear policies, strict procedures and strict discipline. In accordance with the provincial government documents and the spirit of the provincial and municipal conferences on resolving Pujiu debt, combined with the reality of Taikang, the county has made clear provisions on the relevant policies for resolving Pujiu debt. First, clearly define the time of debt conversion, from January 1, 1995 to December 31, 25; The second is to clearly define the content of Pujiu debt; The third is to clearly define the debts formed by the "Pujiu" leased land; Fourth, the deadline for the debt of the main project of Pujiu is December 31, 22; The fifth is to clearly stipulate the interest problem of Pujiu debt.

in the process of debt conversion, the first step is to carry out self-examination and self-reporting, and the debt units and creditors will self-report the debt situation. The township clean-up and audit working groups strengthened supervision, strictly controlled and squeezed water as much as possible to ensure that the self-examination and self-reporting work was carried out effectively and smoothly. It took only five days from mobilization to the end of self-examination and self-reporting in the county. On the basis of self-examination and self-report, the township clean-up audit working group conducts clean-up audit and identification on a school-by-school, item-by-item and item-by-item basis. Based on the principle of seeking truth from facts, it is easy before it is difficult, and all kinds of vouchers, procedures and accounts are fully recorded. Unified caliber for difficult problems in the county, and solve them steadily; For the identified debts, the six-party signature, one-by-one publicity and other steps shall be carried out according to the debt-dissolving procedure, and the debts shall be reported to the county debt approval group for review and approval in batches, so that the clean-up and audit work can be carried out in an orderly manner.

in order to ensure the smooth progress of debt conversion, the county commission for discipline inspection specially issued documents, with strict discipline and requirements. First, the serious handling of fraudulent practices and false reports of debts by debt units and creditors, which constitutes a crime, shall be investigated for legal responsibility; Second, if the township party committees and governments and relevant responsible persons violate discipline, in addition to investigating the responsibility of party and government discipline, they should also double the financial resources of townships according to the proportion of false reports. Third, the clean-up audit teams stationed in towns and villages and the county debt audit teams are strictly disciplined, and they are not allowed to accept invitations and gifts from owners and creditors of engineering units, and they will all eat and live in township finance offices during the clean-up audit work. Fourth, financial institutions are required not to provide false loan contracts, false loan IOUs, false loan interest settlement and other formalities for the audited units. In addition, clear disciplinary requirements have been made for the supervision team, the debt approval team, relevant departments, central schools, administrative village cadres, etc., which effectively prevented the occurrence of counterfeiting and ensured the objective truth of the county's liquidation of Pujiu debts.

(3) Strengthen measures, clarify responsibilities and strengthen supervision. In order to ensure the clean-up and audit work is carried out steadily, the leading group of county-level chemical debt work formulates specific measures according to the progress of phased work, especially for debts that are difficult to identify, and puts forward specific opinions on the basis of investigation and research and in accordance with policies. In particular, the determination of the debt of the village-level "Nine-Year Plan" project, repeated research on the project cost, personal investment in running schools, equipment, land lease and other issues, and specific measures to solve the problem, the county has specially formulated the "About"