中国“入世”指日可待。“入世”意味着中国进一步融入世界经济，参与全球市场竞争。我国虽然已初步建立了社会主义市场经济体制，但是市场体制需要市场精神的支撑，而我国由于文化背景与西方不同，市场经济的运作常常与市场观念发生强烈的冲突和对抗，因此，以“入世”为契机，我们必须大力培育市场精神，使之内化为人们的思维素质、价值标准。本文论述了市场精神的观念体系包括法治精神、诚信精神、公正精神、理性的利己主义精神等。 China’s accession to the WTO is just around the corner. “WTO accession” means China’s further integration into the world economy and its participation in global market competition. Although our country has preliminarily established the socialist market economic system, the market system needs the support of the market spirit. In our country, due to the difference in cultural background with the West, the operation of the market economy often conflicts strongly with the market concept. Therefore, "As an opportunity, we must vigorously foster the spirit of the market so that the internalization of people’s thinking quality, value standards. This article discusses the concept system of market spirit including the spirit of rule of law, honesty, fairness and rational egoism.