针对当前农村基层少数地方，因税费收缴、干部作风不实、不廉以及难点热点问题引发干群关系紧张，如何密切农村基层党组织和党员与群众的关系？笔者认为应在工作方法上主动作改进。工作方法生硬，是造成党群干群关系紧张的主要原因。农村基层党员干邻在农村管理工作中要适应农村村级体制改革和农村经济体制变化的客观要求，不断改进工作方法。一是做群众 In view of the current tensions between the cadres and the masses arising from the collection of taxes and fees, the unrealistic and difficult workmanship of cadres, and the hot spots of difficulties, how to maintain the relations among the rural grass-roots party organizations and party members and the masses? I believe that the working methods should take the initiative to make improvements. Hard working methods are the main reasons for the strained relations between the party and the masses. In the management of rural areas, the cadres at rural grass-roots level have to meet the objective requirements of rural village-level system reform and rural economic system change, and constantly improve their working methods. First, do the masses