精神文明建设是建设有中国特色社会主义事业的重要组成部分,是改革开放和经济建设的重要保证。如果说发展经济实现社会主义物质文明,是为了满足人们日益增长的物质生活的需要,那么精神文明的建设则是为了满足人们日益增长的文化生活的需要,两者相辅相成,必须统筹安排、协调并举、并重。推动精神文明建设上水平是经济建设向正确方向发展的保证。发展社会主义市场经济是新的历史时期的伟大事业。市场经济的运行,一方面使人们开阔了眼界,活跃了思想,增长了才干,积蓄了丰厚的物质基础;另一方面也给人们的思维方式、行为准则、道德修养、价值取向带来新的冲击。所以在发展经济的同时,坚持精神文明建设,使人们在新事物、新环境下树立正确的理想信念和人生观,价值观显得至关重要。我国社会主义建设的总目标是,在建设高度物质文明的同时建设高度社会主义精神文明。而目前国家仅以各项经济指标(总产值、净产值、工业增加值、利税率)来衡量企业的优劣,考核办法与总目标是不完全适合的。现在,越来越多的人们已经看到了 The construction of spiritual civilization is an important part of the cause of building socialism with Chinese characteristics and an important guarantee of reform, opening up and economic construction. If economic development of socialism is to meet the needs of people’s growing material life, spiritual civilization is built to meet the needs of people’s growing cultural life. And both. Promoting the construction of spiritual civilization is a guarantee for the economic development to develop in the right direction. Developing the socialist market economy is a great undertaking in the new historical period. The operation of the market economy has enabled people to broaden their horizons, active their minds, increased their talents and accumulated rich material foundations. On the other hand, they have brought new ways of thinking, codes of conduct, moral cultivation and values ​​for people Impact. Therefore, while developing our economy, it is of crucial importance to uphold the building of a spiritual civilization so that people can establish the correct ideals and beliefs and values ​​in life under new circumstances and conditions. The overall goal of China’s socialist construction is to build a highly spiritual spiritual civilization while building a highly materialistic civilization. At present, the measurement of the pros and cons of the enterprises by the various economic indicators (gross output value, net output value, industrial added value, profit and tax rates) is not entirely suitable for the assessment methods and overall objectives. Now more and more people have seen it