In the context of the modernization and transformation of national governance,supervision going to the countryside constantly reshapes the practice of grassroots governance.Along with the level expansion of the supervision system,the generalization and refinement of supervision,and the strengthening of accountability,the supervision mechanism based on the trinity of assessment,supervision and accountability has been highly strengthened,resulting in township governance falling into the dilemma of“responsibility-energy imbalance”.To this end,townships rely on the“separation of responsibilities”mechanism,that is,through the overall responsibility allocation of party-government integration,the consolidation of horizontal responsibilities through administrative responsibility,and the downward movement of vertical responsibilities through supervision,to carry out responsive governance to this dilemma.The practice of division of responsibilities in townships has shaped the rural governance order with the“order of division of responsibilities”as the core.Under this division of responsibility order,villages form a close“community of responsibility”,which is different from the community of rural interests shaped by the order of distribution of profits,and becomes a new form of rural relations.The village responsibility community is relatively effective in coping with the high-pressure accountability multi-center work,but it has also caused unintended consequences such as the overheating of the township system and the administrativeization of village-level organizations.