中文摘要：

乡镇体制改革频率密集但成效不彰的症结在于县乡分权的程度不够。因此，要实质性地推进乡镇体制改革就必然要推进县乡分权。要实现县乡分权，就必须减少县级政府及其部门对乡镇的考核，增强乡镇机构和职能设置的主动性和独特性，保障乡镇财政的稳定性和独立性，增强县级政府及其部门直接管理和服务基层的能力以及推进事业单位和公共服务体制的配套改革。本文基于对成都市县乡分权改革的考察，提出了县乡分权的核心内容和基本框架。

英文摘要：

The effect of township government reforms in China is not obvious because of the insufficient of power sharing between county governments and township governments. So it is necessary to push power sharing between the two level governments a bit further to substantially promote the township government reform. However, in order to realize such power sharing, we need to decrease the measurement items of appraisal system practiced by county government to township government, increase the functional and organizational uniqueness and initiatives of township governments, enhance the township government financial capability and financial independence, strengthen the county government ability to directly manage and serve the localities, and pl,omote series of reforms of public institutions and public service supply system. Based on the study of Chengdu practice in County - Township Power Sharing Reform, this paper suggests some relative core contents and basic framework for the future reform.