乡镇企业的经营思想事关其二次创业的成败。近年来，学术界、实际工作部门都对乡镇企业二次创业的经营思想进行了广泛深入的研讨，提出了许多颇有见地的真知灼见，对乡镇企业二次创业的顺利进行起到了积极地推进作用。但是，从理论和实践两个方面来看，仍缺乏共识，仍难以达到 The management thinking of township and town enterprises concerns the success or failure of their second start-up. In recent years, both academic and practical departments have conducted extensive and in-depth discussions on the management ideas of TVEs in township and village enterprises and put forward many insightful insights which have played a positive role in promoting the smooth development of TVEs. . However, from both theoretical and practical standpoints, there is still a lack of consensus and it is still hard to achieve