Abstract: The relationship between government and market is an important issue under the market economy system， which is the core issue of Chinas economic system reform. Based on the historical view of Marxism and scientific abstraction， multiple connotations of the new era government and market relationship should include three levels of legal relationships， allocation relationships， and production relationships， which are reflected from the surface to the inner， from specific to abstract， from the upper building to the economic foundation. Therefore， handling the government and market relationship should take actions from three paths as follows：improving the legal construction， narrowing the income gap and adhering to the public ownership status.

Key words: government and market relationship, historical materialism, scientific abstraction, production relationship

摘要： 政府与市场关系是市场经济制度下的重要议题，更是中国经济体制改革的核心问题。基于马克思主义唯物史观和科学抽象法，新时代政府与市场关系的多重内涵应当包括法权关系、分配关系和生产关系三个层面，体现为由表及里、由具体到抽象、由上层建筑到经济基础。与之对应，处理好政府与市场关系应当从完善法治建设、缩小收入差距和坚持公有制主体地位三条路径着手。

关键词: 政府与市场关系, 唯物史观, 科学抽象法, 生产关系