Abstract: As the extending bottom of national power system, township government has the strongest association with the production and life of basic mass, and the enforcement system directly relates to national governance ability. In order to resolve the contradiction of powers and responsibilities of township government, our country has carried on comprehensive administrative law enforcement system reform and achieved its preliminary success. However, there are still some issues in power undertaking and the enforcement system. As the deepening of comprehensive administrative enforcement system reform, governments should delegate power properly, make clear the qualification of enforcement subjects, perfect cooperation mechanism and optimize resource allocation.