关键词: 税费改革, 制度性关联, 乡村治理

Abstract: Rural governance system in China has undergone changes after the rural tax reform.The close social connections based on the relatively complete local organizations before the reform has been weakened，which results in spaced relationship between farmers and rural government officials.Consequently，farmers become individuals separating from local organizations.Evaluating the decentralization and apartness brought by the weakening of policy based social connections offers a basis for the reconstruction of rural society and furtherance of rural governance reform.

Key words: rural tax reform, policy based social connection, rural governance