党的十四大提出的建立社会主义市场经济的理论,把建立社会主义市场经济作为经济体制改革的目标,无可置疑地确认了我国现实社会中还存在着不同利益主体区分的事实。我们虽然已经进入社会主义阶段,但生产力水平决定了目前还是初级阶段的社会主义。我国虽然是以公有经济为主体的国家,全体劳动者在根本利益上是一致的,但这并不能否认现实社会中不同利益主体之间存在差别的事实。过去我们之所以排斥市场经济.其中一个重要原因就在于我们只承认现实生活中人们利益的一致性,而忽略了不同利益主体之间存在差别的矛盾性,人为地抹煞利益区分。社会主义市场经济理论对市场主体行为趋向的肯定,体现着实事求是的思想路线。市场经济改革目标的提出是社会主义经济理论的重大 The theory of establishing socialist market economy put forward by the 14th National Congress of the Communist Party of China has established the socialist market economy as the goal of economic restructuring and undeniably confirmed the fact that there are still different interests among the real society in our country. Although we have already entered the stage of socialism, the level of productivity determines the current stage of socialism. Although our country is dominated by the public economy, all workers are consistent in their fundamental interests, but this does not deny the fact that there are differences between different stakeholders in the real society. The reason why we excluded the market economy in the past is that one of the important reasons is that we only recognize the consistency of people's interests in real life and neglect the contradictory differences between different stakeholders and artificially deny the distinction of interests. The affirmation of the tendency of the market main body by the theory of socialist market economy embodies the ideological line of seeking truth from facts. The goal of market economy reform is put forward by the theory of socialist economy