转变政府职能是深化经济体制改革的关键,是推进政治体制改革的起点,同时又是实现依法治国的突破口。因为我国的政府职能是在计划经济时期形成的,因而不能很好适应市场经济的需要,其突出特点是政府承担着“运动员”和“裁判员”的双重角色。这两种角色互相冲突,从而导致政府的行 Changing government functions is the key to deepening the reform of the economic system. It is the starting point for pushing forward the reform of the political system and at the same time it is the breakthrough point for realizing the rule of law. Because our government’s government functions are formed during the planned economy period, it cannot adapt well to the needs of the market economy. Its outstanding feature is that the government bears the dual roles of “athlete” and “referee.” These two roles conflict with each other, leading to the government’s actions