从计划经济转向市场经济,从单一的公有制经济转向多种经济成分共同发展,企业如何规范自己的行为是一个需要认真研究的问题。一方面,社会主义市场经济引导许多企业树立了“用户第一”、“质量第一”的办厂宗旨,以自己优良的产品和优质服务参与市场竞争,树立了良好的企业形象,赢得了用户;另一方面,有些企业为了单纯追求自身的经济利益,采用诸如偷税漏税、假冒商标、制造伪劣产品、有意拖欠货款、损害职工合法权益等等不正当行为,损害国家、其它企业和人民群众利益。这些现象提醒我们,发展社会主义市场经济要加强经济立法,以法律、法规来规范企业的 From the planned economy to the market economy, from a single public ownership economy to a variety of economic sectors and common development, how to regulate their own business behavior is a problem that needs careful study. On the one hand, the socialist market economy has led many enterprises to establish a “customer first” and “quality first” principle of setting up factories, participating in market competition with their excellent products and services, establishing a good corporate image and winning customers On the other hand, in order to simply pursue their own economic interests, some enterprises use improper acts such as tax evasion and tax evasion, counterfeit trademarks, manufacturing counterfeit and inferior products, deliberate default of payment, damage to employees’ legitimate rights and interests, and damage the interests of the state, other enterprises and the people . These phenomena remind us that in developing the socialist market economy, we must strengthen economic legislation and regulate enterprises by laws and regulations