根据山西乡镇企业产权现状和近几年来的一些探索,我们感到乡镇企业产权制度改革的指导思想应该是,按照党和国家的有关法律、法规和政策规定,以建立适应社会主义市场经济体制的现代企业制度为目标,因地制宜,从实际出发,明晰企业产权关系, According to the current situation of the property rights of rural enterprises in Shanxi Province and some explorations in recent years, we feel that the guiding ideology of the reform of the property rights system of township and village enterprises should be that according to the relevant laws, regulations, and policies of the party and the country, we must establish a modern economy that suits the socialist market economy system. The enterprise system aims at adjusting to local conditions, proceeding from reality, and clarifying the relationship of corporate property rights.