作为经济体制改革和政治体制改革的交汇点，政府机构改革的突破，关系到跨世纪改革攻坚能否引向深入。政府机构改革应该坚持什么样的原则，是一个亟待解决的重大理论和现实问题。笔者认为，政府机构改革应遵循以下５个原则：一、转变职能．政企分开我国现存的政府机构是按照传 As a meeting point of economic system reform and political system reform, the breakthrough of the reform of government agencies is related to whether the crucial task of cross-century reform can be further deepened. What kind of principles should be adhered to in the reform of government agencies is a major theoretical and practical issue to be solved urgently. The author believes that the reform of government agencies should follow the following five principles: First, change their functions. Government-owned enterprises in our country separate from the existing government agencies