Abstract: With the improvement of the Communist Party-leading urban-rural grassroots governance system which is integrated autonomy， rule by law and rule by virtue， communities， as the grassroots governance units， are being more and more significant in building the structure of social co-governance. However， due to the different responsibility orientations among multiple subjects， unclear governing responsibilities and conflicts of interest demands in the process of community co-governance， the governance effect of joint contribution， joint governance， and shared benefits will be affected negatively. Accordingly， based on Marxist responsibility concept， the applicability and practical logic of directing community co-governance in the new era is analyzed， and the core mission of community co-governance， the responsibility relationship among multiple subjects and the practice mechanism of community integrated co-governance of autonomy， laws and morals are studied， and the innovative routes in three directions of gathering value consensus， guiding co-governance subjects to fulfil their responsibilities consciously， and improving constraint mechanisms are explored， thereby promoting the effects of grassroots social governance.

Key words: Marxist responsibility concept; community co-governance; integrated governance; value consensus; responsibility apportionment