税费改革及农业税减免之后,在财政短缺的压力之下,部分乡村为减少村级支出,出台了撤销村民组长的制度安排。但在目前的制度环境下,实施撤销村民组长这一强制性制度变迁的条件尚未具备。若勉力为之,则会导致制度变迁成本过高、基层治理弱化、村庄本土资源遭受破坏等问题。在农村社会发生根本性变迁之前,“大组长,小村部”的乡村治理模式更有利于农村发展。完善村组制度,健全村级组织,应该坚持村治改革与财力支持双管齐下、现代性与传统性互相交融、思想工作与激励机制相得益彰三大原则。 After the reform of taxes and fees and the tax relief on agricultural taxes, under the pressure of financial shortage, some villages have introduced institutional arrangements to cancel the leader of villagers in order to reduce village-level expenditures. However, under the current institutional environment, the conditions for implementing the mandatory system change of villager leaders have not yet been met. If this is done, it will lead to problems such as the excessive cost of institutional change, the weakening of grassroots governance and the destruction of the local resources of the village. Before the fundamental changes in rural society, the “village leaders and small village” rural governance model is more conducive to rural development. Improving the village-group system and perfecting the village-level organizations should insist on the principle that the reform of village governance and financial support should be implemented in a two-pronged approach, that modernity and tradition should be integrated with each other, and that ideological work and incentive mechanisms should complement each other.