当前，地方机构改革正向纵深推进，这次机构改革的复杂性和艰难性是历次机构改革前所未有的，因而备受全社会关注。做好这项工作，必须按照上级的总体部署和要求，既要突出重点，又要统筹兼顾；既要整体推进，又要保证实效。但笔者发现，一些地方对改革中的许多问题缺乏辩证思 At present, the reform of local institutions is making progress in depth. The complexity and hardship of this institutional reform have drawn unprecedented attention from the whole society as a result of unprecedented institutional reforms. In order to do this well, we must follow the overall arrangements and requirements of our superiors, and we must give prominence to the key issues as well as take all factors into consideration. We must promote both the overall situation and the actual results. However, I found that some places lacked a dialectical thinking on many issues in the reform