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社会主义市场经济的实施，不但引起了中国社会结构的重大转型，而且激烈地冲击着旧有的价值观念，要求有新的价值观念与其相适应。那么，究竟社会主义市场经济要求形成何种新的价值观念？在它确立的初期，孕育和生成了哪些新的价值观念？我们应当如何看待新生长起来的价值观念？它与社会主义价值理想目标是否相悖？这些问题是当前人们热切关注的焦点，也是本文着重剖析的问题。
The implementation of the socialist market economy has not only caused a major transformation of the social structure in China, but also has an intense impact on old values and demands that new values be adapted to them. So, what kind of new values do the socialist market economies require? What new values have been born and generated in the early days of its establishment? How should we view the newly emerging values? Is it contrary to the ideal goal of socialist values? These issues are the focus that people are earnestly concerned about nowadays, also be the problem that this text analyzes emphatically.