建立社会主义市场经济体制,即意味着企业尤其是国有大中型企业走向市场,成为市场的主体。在企业走向市场、踏上自主经营、自负盈亏、自我约束和自我发展道路的过程中,企业文化应该作怎样的调整?它能做什么?对这一问题的探讨构成本文的主题,而这一主题往往被人忽视,以为企业走向市场、成为市场的主体,这仅仅是一个体制的问题,而没有认识到它还是一个文化问题。如果思想不解放、观念不更新、文化不重塑,企业走向市场就会遇到重重阻力,难以成为市场的主体,社会主义市场经济体制也难以建立。(一)企业走向市场,犹如航船出港.企业成了汪洋中的一条船。这意味着企业外部环境发生了变化,再也不是 Establishing a socialist market economic system means that enterprises, especially state-owned large and medium-sized enterprises, are going to the market and becoming the main body of the market. In the process of going to the market, embarking on the road of self-management, self-financing, self-restraint and self-development, what should be done in corporate culture? What can it do? The discussion of this issue is the theme of this article The theme is often overlooked, thinking that going to the market and becoming the main body of the market is only a matter of system, without realizing that it is still a cultural issue. If the thinking is not emancipated, the concept is not updated, the culture is not reshaped, enterprises will encounter numerous obstacles to the market, it is difficult to become the main body of the market, and the socialist market economic system will be difficult to establish. (A) Enterprises to the market, like a sailing out of Hong Kong enterprises have become a boat in the ocean. This means that the business environment has changed, no longer