党的十四大报告指出:“我国经济体制改革的目标是建立社会主义市场经济体制。”为了实现这一战略目标,政府职能的转变具有特别重要的意义。这是因为:一方面经济体制的改革过程首先是经营决策权的调整和重新配置过程,在这一过程中,政府很大程度上居于支配地位,集中表现为只要政府不主动下放权力,企业就不可能得到自主权。显然,在此条件下,如果政府职能没有实质性的转变,深化改革和建立社会主义市场经济体制就会无从谈起。另一方面,改革在逐步消除传统体制固有的诸多弊端的同时,在改革的过渡时期和新体制建成之后,也会产生一系列市场本身所无法克服的全新矛盾,为了解决这些矛盾,同样需要政府承担起全新的职能。政府职能属于上层建筑的范畴,根据马列主义的基本原理,为了促进生产力 The report of the 14th National Congress of the Communist Party pointed out: “The goal of China’s economic restructuring is to establish a socialist market economy.” To achieve this strategic goal, the transformation of government functions is of special significance. This is because, on the one hand, the reform process of the economic system is, first of all, the process of adjusting and reallocating the management and decision-making power. In this process, the government is largely dominated by the government as long as the government does not take the initiative to delegate power. Impossible to get autonomy. Obviously, under such conditions, if there is no substantive change in government functions, it will be impossible to deepen the reform and establish a socialist market economic system. On the other hand, while gradually removing the inherent disadvantages of the traditional system, the reform will also create a series of completely new contradictions that the market itself can not overcome after the transitional period of reform and the completion of the new system. To solve these contradictions, it is also necessary for the government Take on a new function. Government functions belong to the category of superstructure, in accordance with the basic principles of Marxism-Leninism, in order to promote productivity