农村税费改革以来,各地为了减轻农民负担,实现资源优化配置,推进社会主义新农村建设,在不同程度上开展了合村并组工作。在这个过程中,切实尊重农民意愿,扎实处理好各村集体资金资产资源,既是维护农民权益的必要举措,也是促进村庄合并后更好更快发展的重要前提。 Since the reform of taxes and fees in rural areas, all localities have carried out the work of co-operation with other groups to varying degrees in order to reduce the peasants’ burden, optimize the allocation of resources and promote the building of a new socialist countryside. In this process, earnestly respecting the wishes of peasants and properly handling the resources of the collective capital assets of villages is not only an essential measure for safeguarding the rights and interests of peasants, but also an important prerequisite for promoting better and faster development of villages after their merger.