Ifthe masses are content，grass roots will be stable； and if grass roots stay stable，then the country will be harmonious．Achieving the harmony，stability and development of the vast rural areas is the important cornerstone of national stability and social development．The Chinese mainland and Taiwan belong to the same Chinese culture which has gone through the development stage of modernization，marketization and urbanization．Although the background，starting point，content and form is not the same for the grassroots governance transformation between Taiwan and mainland，they are both faced with the change and adjustment of the government and social relations，re－allocation of public resources，function transformation and the mechanism recycling such pressure and challenges．Currently，urban and rural economic and social patterns are undergoing profound changes．The key to grassroots governance is adapting to the objective requirements of urban and rural development as a whole，and promoting institutional innovation of social management and public service．Taiwan has made some exploration and practice in system remodeling，conversion and mechanisms recycling in rural grassroots governance，and accumulated abundant experience．Around the reality theme of promoting mechanism innovation and institutional transformation of the township governance，this research makes the management operation impeded，weak policy implementation，low service management capability and weak financial foundation such realistic problems in the current township government organizations as the guidance，and makes comprehensive and comparative analysis and summary of the two sides’township governance system．The study investigates the historical evolution of the cross－strait township governance and organizational positioning，social management，operation of public service functions and its financial base mainly through fieldwork and literature review．At the same time，it emphatically analyzes and interprets the current main contradictions and respective unique reform in cross－strait township governance．On the basis of above，this paper explores Taiwan grassroots governance lessons and its profound lesson on mainland's in depth，so that can provide theoretical，practical and policy support on ensuring the harmony and stability of the majority of the rural areas，realizing ordinal governance for the rural society． Keywords：Township，Governance，Comparison，Transformation

Ifthe masses are content，grass roots will be stable； and if grass roots stay stable，then the country will be harmonious．Achieving the harmony，stability and development of the vast rural areas is the important cornerstone of national stability and social development．The Chinese mainland and Taiwan belong to the same Chinese culture which has gone through the development stage of modernization，marketization and urbanization．Although the background，starting point，content and form is not the same for the grassroots governance transformation between Taiwan and mainland，they are both faced with the change and adjustment of the government and social relations，re－allocation of public resources，function transformation and the mechanism recycling such pressure and challenges．Currently，urban and rural economic and social patterns are undergoing profound changes．The key to grassroots governance is adapting to the objective requirements of urban and rural development as a whole，and promoting institutional innovation of social management and public service．Taiwan has made some exploration and practice in system remodeling，conversion and mechanisms recycling in rural grassroots governance，and accumulated abundant experience．Around the reality theme of promoting mechanism innovation and institutional transformation of the township governance，this research makes the management operation impeded，weak policy implementation，low service management capability and weak financial foundation such realistic problems in the current township government organizations as the guidance，and makes comprehensive and comparative analysis and summary of the two sides’township governance system．The study investigates the historical evolution of the cross－strait township governance and organizational positioning，social management，operation of public service functions and its financial base mainly through fieldwork and literature review．At the same time，it emphatically analyzes and interprets the current main contradictions and respective unique reform in cross－strait township governance．On the basis of above，this paper explores Taiwan grassroots governance lessons and its profound lesson on mainland's in depth，so that can provide theoretical，practical and policy support on ensuring the harmony and stability of the majority of the rural areas，realizing ordinal governance for the rural society． Keywords：Township，Governance，Comparison，Transformation