和谐社会的构建是一个庞大的系统工程,服务型政府建设是和谐社会的重中之重。服务型政府建设不可能一蹴而就,也不可能面面俱到,关键在于把握重点、克服难点、找准切入点。该文认为,服务型政府建设的重点在于塑造合格的主体,难点在于协调各方的利益,切入点在于有效转变政府职能。 The construction of a harmonious society is a huge systematic project, and building a service-oriented government is the most important part of a harmonious society. The construction of a service-oriented government can not be accomplished overnight, nor can it be achieved in every direction. The key lies in grasping the key points, overcoming the difficulties and finding the entry point. The article thinks that the key point of building a service-oriented government lies in shaping the qualified subject. The difficulty lies in coordinating the interests of all parties. The starting point lies in the effective transformation of government functions.