所谓企业双重目标管理,即:企业生产经营目标——实行层层责任目标管理;企业思想政治工作——实行层层责任目标管理。江泽民同志在《国庆四十周年讲话》中指出:“社会主义不仅要实现经济繁荣,而且要实现社会的全面进步。坚持社会主义物质文明和精神文明一起抓,是我们的基本方针。”实践表明,我国是社会主义国家,我们的企业是社会主义企业,与资本主义国家的根本不同点是:人民是国家的主人,社会主义企业也不单纯是经济组织,除了为四个现代化建设生产物质产品外,还担负着培养有理想、有道德、有文化、有纪律的社会主义新人的任务。所以,只要正确地坚持认识论与方法论的统一,是可以找到两者的结合点的,是可以把两个文明建 The so-called business dual goal management, namely: business production and management objectives - the implementation of the responsibility of the target management at all levels; corporate ideological and political work - the implementation of the responsibility of target management at all levels. In his “Address on the 40th Anniversary of the National Day,” Comrade Jiang Zemin pointed out: “Socialism must not only realize economic prosperity but also realize all-round social progress. It is our basic principle to adhere to the socialist material and spiritual civilization.” Practice shows that , Our country is a socialist country and our enterprise is a socialist enterprise. The fundamental difference from the capitalist countries is that the people are the masters of the country and the socialist enterprises are not simply economic organizations. Besides producing material products for the four modernizations In addition, it also shoulders the task of training new socialists with idealism, morals, culture and discipline. Therefore, as long as we correctly uphold the unification of epistemology and methodology, we can find a combination of the two. We can put two civilizations together