乡镇企业是中国农民在党的十一届三中全会改革开放方针指引下的一个创举,是农村十年改革的巨大成果。为了从理论上探讨乡镇企业的产生和发展,揭示乡镇企业发展的意义, Township and village enterprises are a pioneering move made by Chinese peasants under the guideline of the policy of reform and opening up to the Third Plenary Session of the 11th Central Committee of the Communist Party of China, and a tremendous achievement in the reform of the past decade in rural areas. In order to theoretically explore the emergence and development of township enterprises and reveal the significance of the development of township enterprises,