The enterprises in the villages and towns that have developed since the rural reform undertake the duty of supporting agriculture and rural community construction The development funds of rural community mainly comes from the profits of enterprises in the villages and towns The enterprises have carried out the system of shares and begun to operate under the supervision of company in a modern way Therefore, the relationship between enterprises and rural communities has changed Then some questions are rendered,such as, how do the enterprises in the villages and towns carry on their duty of supporting agriculture ? What other legal sources of funds can they get? How does local government play its role in the relationship between enterprises and rural areas? The article will have a discussion about these