Abstract: This article systematically discusses the necessity of enterprise management strategy by using the basic principles of development, relation and controdiction movement of Marxist Philosophy and combining with the main features of present market economy and the reform and devclopment reality of State - owned enterprises, reveals the basic methods and essential contents of business managerncnt strategy in the aspects of investigation and study. design and implementation, and points out the laws that mangement strategy should follow. It has directive function to the reforms and developrnent of State-owned enterprises and the implementation of scientific decision and management.