一、改革县乡行政管理体制，撤乡并村。一是按照“实县虚乡”的设计原则，将乡镇政府改为县级政府的派出机构，设立乡公所，其编制、人员、经费由县政府统一掌握，政府要办的事（如应由县级财政支出的基础设施建设和各种转移支付）由县财政统一纳入预算。二是在撤乡的同时，也 First, the reform of county and township administrative management system, remove the village and village. First, according to the design principle of “Real County Virtual Village”, the township government should be changed to the county government’s dispatching agency to set up the township government office. The establishment, personnel and funds should be controlled by the county government, and the government should do County-level fiscal expenditures for infrastructure construction and various transfer payments) are consolidated into the budget by county finance. The second is in the same time, also