Overall urban - rural comp rehensive comp lement reform aims to change urban - rural dual structure, wipe out system barrier in urban - rural devel opment by systematic innovati on mechanis m, establish new system, new mechanis m and policy system with co-share of urban - rural res ources, overall all ocati on of urban - rural resources and t wo - sided fl ow of urban - rural fact ors, and realize urban - rural coordinated devel opment .