Since the agriculture tax was abolished,most towns and villages have been dropped into financial problems.This compels central government to rebuild the rural governing system to meet the new situation.Previous studies did not point out that rural construction is a whole system that should not ignore the role of rural governing institution in the harmonious development of rural areas and cities.As villages,counties and towns possess different nature resources and advantages,they have strong complementary effect in the development of area economy.From the view of coordinative development of urban-rural areas,we should adjust the structure of rural governing system to local economy,and the new system should be to make the county government stronger,the town government more efficient and the village more cooperative.