科学发展观,不仅是我国经济社会发展的重要指导方针,也为国有企业又好又快地发展提供了重要的理论依据。当前,国有企业扭亏增盈是一个老大难问题,几经改革,效果甚微,症结何在呢?笔者认为:其中很重要的一个原因是是企业文化建设不适应企业发展、经济形势和市 The scientific concept of development is not only an important guiding principle for China’s economic and social development, but also provides an important theoretical basis for the sound and rapid development of state-owned enterprises. At present, the state-owned enterprises’ turnaround to profitability is a chronic problem. After several reforms, the effect is minimal. What is the crux of the problem? The author believes that one of the important reasons is that the construction of corporate culture does not suit the development of the enterprise, the economic situation, and the city.