当前,在乡镇企业普遍推行公司制、股份合作制的过程中,乡镇政府如何通过转变原有职能来管理乡镇企业,已经成为企业改制工作的难点和热点问题。笔者认为,转变乡镇政府的原有职能,要从实际出发,妥善处理好四个关系。一是分与合的关系。实行政企分开,是深化体制改革,建立现代企业制度的一个重要内容。随着乡镇经济的发展,政府与企业之间的“婆媳”矛盾日益突出,政企分开,有利于生产力的发展,是深化改革的方向。但是分开并不意味着乡镇政府将完全摈除于 At present, in the process of implementing the corporate system and shareholding cooperative system in township and village enterprises, how the township government manages the township and township enterprises by changing their original functions has become a difficult and hot issue for enterprise restructuring. The author believes that changing the original functions of the township government must proceed from reality and properly handle the four relationships. The first is the relationship between sharing and cooperation. The separation of government and enterprises is an important part of deepening system reform and establishing a modern enterprise system. With the development of township and township economy, the contradiction between “government and enterprise” between the government and the enterprise has become increasingly prominent. The separation of government and enterprises is conducive to the development of productivity. It is the direction of deepening reform. But the separation does not mean that the township government will completely eliminate