中央政府的机构改革已暂告一段落，地方政府的机构改革已全面铺开。与中央政府的机构改革相比，地方政府的机构改革难度更大，阻力也更大。如何才能顺利完成机构改革的目标呢？笔者认为，关键是要实现从外延式改革到内涵式改革的转变。所谓外延式改革，就是就机构改革搞机构改 The institutional reform of the central government has come to an end, and the institutional reform of the local government has been fully carried out. Compared with the institutional reform of the central government, the institutional reform of the local government is more difficult and more resistance. How to successfully accomplish the goal of institutional reform? The author believes that the key is to achieve from the extension of the reform to the connotation of the reform. The so-called extension of reform, is to engage in institutional reform and institutional reform