纵观当前企业思想政治工作,虽然改革的深化、开放的扩大和市场经济的发展为它注入了新的活力,但与“两手抓,两手都要硬”的目标仍然距离甚远。在一些行业和部门,仍把企业思想政治工作当成软任务,“说起来重要,做起来次要,忙起来不要”;不少企业只注重在经济工作方面进行大量的投入,对包括思想政治工作在内的精神文明建设则投入很少,甚至认为对它的投入是一种浪费。最近出台的《公司法》对企业工会的教育经费做了规定,却没有规定党务活动经费,企业会计在执行中产生了两难; Looking at the current ideological and political work of enterprises, although the deepening of reform, the expansion of opening up and the development of a market economy have infused new vitality into it, they are still far from the goal of “using both hands and both hands to be hard.” In some industries and departments, the ideological and political work in enterprises still takes soft tasks. “It is important to talk about, secondary to doing it, and busy.” Many enterprises focus only on substantial investment in economic work, Spiritual civilization construction, including the investment is very small, or even think it is a waste of inputs. The recently promulgated “Company Law” made provisions for the education funds of the trade unions but failed to stipulate the funds for the activities of the party and the business accounting created a dilemma in its implementation.