现代法治政府蕴含了有限政府、透明政府、服务政府、诚信政府和责任政府的基本理念,公民社会是以行业协会等中介组织为主体的非强制性的行动团体。本文指出建设法治政府是公民社会形成必备条件,而公民社会的有效培育是建设法治政府的必然归宿。在我国当今社会转型期,有必要厘清二者的职能定位和目标追求,从而形成法治政府与公民社会的良性互动。 Modern rule of law government contains the basic concepts of limited government, transparent government, service government, honest government and responsible government. Civil society is an involuntary action organization mainly composed of industry associations and other intermediary organizations. This paper points out that building a government ruled by law is a necessary condition for the formation of civil society, and the effective cultivation of civil society is an inevitable result of building a government ruled by law. In the current period of social transition in our country, it is necessary to clarify the functional orientation and the goal pursuit of the two, so as to form a benign interaction between the government under the rule of law and civil society.