20世纪80年代以来,为迎接全球化、信息化和国际竞争加剧的挑战,以及摆脱财政危机、信任危机和提高政府的运作效率,西方国家相继掀起了“政府再造”的热潮,这对我国的政府再造产生了重要的借鉴意义。本文在对西方国家“政府再造”理论概述的基础上,分析当前我国政府职能转变存在的问题,并着重探讨西方“政府再造”理论和实践对我国政府职能转变的启示。 Since the 1980s, in order to meet the challenges of globalization, informatization and international competition, as well as to get rid of the financial crisis, the crisis of confidence and the government’s operational efficiency, Western countries have set off a wave of “government reengineering” one after another China’s government reengineering has produced important referential significance. Based on the overview of Western government ’s theory of government reengineering, this article analyzes the existing problems of the government ’ s function transformation in our country and focuses on the enlightenment of the western government ’s theory and practice on the government ’ s function transformation.