政府组织及其机构改革的法治程度是判断法治政府的重要指标，在今后的机构改革中需要处理好以下几对关系。一是改革方向与法律权威之间的关系，确立依法改革的原则，尽快构筑政府机构改革的法律框架；二是政府组织权主体之间的关系，明确政府组织权的层次及相对应的组织权主体；三是大部制与协调机制之间的关系，既要科学合理地横向分权，也要重视和规范职能协调；四是单一制和行政分权原则之间的关系，在坚持单一制的前提下，突出纵向分权的改革及其法治化；五是机构改革的应需原则与比例原则之间的关系，改革的应需性应逐步融入必要性的内涵，遵循比例原则。

The legal level of the reform of government institutions is an important index of a government by law. There are five important relations in the reform, that is, the relation between the reform direction and the authority of law, the relation among the subjects of administration-organizing power, the relation between the big-ministry system and coordination mechanisms, the relation between the unitary system and the decentralization of administrative power, and the relation between principles of need-meeting and proportionality.