在农业型地区 ,县乡机构与人员的膨胀、各机构行政管理费用和事业费用不断上升 ,　　导致了农村治理成本不断提升 ,治理绩效的提高受到限制。精简机构与人员 ,已经成了县　　乡机构设置的必然要求 ,否则税费改革等政策将“独木不成林”。而理顺党政关系、转变政　　府职能应是打破县乡机构设置的条块分割机制 ,推进农村各项改革 ,降低农村治理成本的　　关键。 In agricultural areas, the expansion of institutions and personnel in counties and townships and the escalating administrative expenses and operating expenses of various agencies have led to the rising cost of governance in rural areas and the limited improvement of governance performance. Streamlining institutions and personnel has become an inevitable requirement for the establishment of county and township institutions. Otherwise, policies such as tax reform will become “unmanaged forests.” To straighten out the relationship between the party and the government and to transform government functions should be the key to breaking down the fragmentation mechanism set up by the county and township institutions, promoting various reforms in rural areas and lowering the cost of governance in rural areas.