Abstract: In recent years,the new rural construction,people's livelihood and social construction in rural areas are likely to add to the village collective debt. With the statistical data from the relevant local government departments, and through investigation, this paper puts forward in the village collective income difficulties,under the constraints of financial input of government,the construction of rural infrastructure,public welfare and social service promotion may form a new collective debt. In this regard,it is needed to feel out the base number of debt,promote the development of the village collective economy,establish the financial support mechanism of rural management and service,and prevent the unconditional assessment,so the village collective debt will be resolved,and at the same time some new debt will be prevented.