Abstract: Ideological and political work is of great importance in the development of state owned enterprises，and it is important for the enterprises to carry out effective ideological and political work in the new era. Enterprise culture provides a new stage for the ideological and political work in state-owned enterprises. In theory，cultivation and development of enterprise culture should focus on its function in integrating enterprise culture into ideological and political work；in practice，it is necessary to clarify the relationship between different aspects of enterprise culture and the ideological and political work in state-owned enterprises，and to realize positive interaction between the ideological and political work and the construction of enterprise culture accordingly，so as to enhance the effectiveness of the ideological and political work in state-owned enterprises.

Key words: state-owned enterprise, ideological and political work, innovation channel, enterprise culture construction, core competitiveness