新时期殡葬改革要充分发挥促进社会主义两个文明建设的功能 ,就必须科学地处理殡葬改革各要素的关系 ,加大力度 ,整体推进 ,使之协调发展。一是正确处理推行火葬与改革土葬的关系 ,实行城乡整体推进火葬。推行火葬是我国殡葬改革的方向 ,改革土葬是我国葬法改革的过渡形式 ,只 In funeral and interment reform in the new period, giving full play to the function of promoting the two civilizations of socialism, it is necessary to scientifically handle the relations among the various elements of the funeral and interment reforms, intensify their efforts and promote them as a whole, so that they can make coordinated development. First, the correct handling of the relationship between the implementation of cremation and the reform of burial, the implementation of urban and rural as a whole to promote cremation. The implementation of cremation is the direction of funeral reform in our country, and the reform of burial is the transitional form of funeral reform in our country.