Villages and towns are the most basic administrative areas of Chinese society. The construc-tion of a service-oriented villages and towns government means that the villages and towns government func-tions change fundamentally, and the change is the core and the key to a successful reform. In the process of constructing a service-oriented villages and towns government, like all previous reforms, there are a lot of re-sistance and difficulties. Only by careful analysis and treating the plight correctly can promote the reformsmoothly and avoid failing again. This paper sums up six big plights in the reformof villages and towns gov-ernment, hoping to help the villages and towns government reformunder the perspective of service-oriented government.%乡镇是中国社会的最基层行政区域，建设服务型乡镇政府，最根本的就是要转变政府职能，转变职能必然是政府改革的核心，也是改革成败的关键。在建设服务型乡镇政府的进程中，与历次改革一样，存在着诸多的阻力和困难，只有认真分析、正确对待乡镇政府所面临的困境，才能有利于改革的顺利开展，避免重蹈改革失败的覆辙。文章从乡镇政府改革的六大困境：管理理念困境、行政体制困境、财政体制困境、人员素质困境、经济发展困境、绩效考核困境入手，对目前乡镇政府改革的诸多困境做了一些浅要的分析，希望能对乡镇政府改革的决策者们提供一些可资借鉴的依据。
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