八届人大四次会议批准的我国《国民经济和社会发展“九五”计划和2010年远景目标纲要》指出:“在建立社会主义市场经济体制的过程中,在世界范围各种思想、文化相互激荡的条件下,要把社会主义精神文明建设提到更加突出的地位.任何时候都不能以牺牲精神文明建设为代价,换取经济的一时发展.”从理论和实践的结合上,认真学习、深刻领会这一要求,是很有意义的.一、社会主义市场经济体制建立和完善的过程,既对精神文明建设提供了新的契机,又使之面临着严峻的考验. The “Ninth Five-Year Plan for National Economic and Social Development and the Outline for 2010 Vision” approved by the Fourth Session of the Eighth National People’s Congress pointed out: “During the process of establishing a socialist market economic system, all kinds of ideas and cultures in the world are mutually interdependent Under the conditions of turmoil, it is necessary to refer to the more prominent position in the building of socialist spiritual civilization. At any time, we can not sacrifice the construction of spiritual civilization for the temporary economic development. ”From the combination of theory and practice, we must earnestly study and profoundly To understand this requirement is of great significance.First, the process of establishing and perfecting the socialist market economic system not only opens up new opportunities for the construction of spiritual civilization but also faces a severe test.