在党的“十六大”精神鼓舞下,各行各业创建学习型企业的活动正在蓬勃兴起。如何有效地促进这一活动的开展,笔者既耳闻目睹了企业人员对创建工作的巨大热情,又深深感到存在理论学习滞后于创建实践的不足。从这一实际情况出发,本文拟就创建学习型企业中尚需加深理解的几个问题作 Inspired by the spirit of the “16th National Congress of the Party,” the activity of creating learning enterprises in all walks of life is booming. How to effectively promote this activity, the author not only saw the tremendous enthusiasm of business people to create work, but also deeply felt the theoretical study lags behind the lack of practice. Proceeding from this actual situation, this article intends to create a learning-oriented enterprises need to deepen understanding of several issues