Abstract: Entrepreneurship is the important soul of an enterprise and the place of enterprise leadership and cohesion in the new era. We need to organically combine the promotion of entrepreneurship with the development of corporate governance， and effectively transform ideological and political advantages into economic benefits， which is an urgent requirement for promoting the reform and high-quality development of state-owned enterprises. The state should form a sound policy system and institutional environment and stimulate entrepreneurship in good external conditions to ensure the high-quality development of state-owned enterprises. State-owned enterprises should shape entrepreneurship in the construction of excellent enterprise culture to support their high-quality development. Entrepreneurs should cultivate entrepreneurial spirit in line with the development of the times， national characteristics and world standards in conscious practice to lead the high-quality development of state-owned enterprises.

Key words: entrepreneurship; state-owned enterprises; high-quality development