社会主义市场经济体制的建立，给企业发展带来了机遇，也带来了诸多的困难。企业如何抓住这一契机，走出困境，在市场经济大潮中求得生存与发展，关键在于如何适应市场经济的要求，合理确定企业管理工作的取向。这一取向的科学定位在于彻底打破计划经济体制下企业管理模式的束 The establishment of a socialist market economy has brought opportunities for the development of enterprises and brought about many difficulties. How to seize this opportunity, out of the woods, survive in the market economy tide and development, the key lies in how to adapt to the requirements of the market economy, a reasonable determination of business management orientation. The scientific orientation of this orientation lies in thoroughly breaking down the bundles of business management under the planned economy