In the face of the new situation and new problems in the business sector, enterprises and entrepreneurs are given their due consideration in the 20th National Congress report, a move that illustrates the urgency to take a Chinese Marxist approach to enterprise philosophy. The new development stage, which is closely related to business activities, should be the basis for the construction of Chinese Marxist enterprise philosophy. Besides, President Xi Jinping’s economic thought, important addresses on enterprises and entrepreneurs, and the 20th National Congress report are combined to shed light on the focus and framework of building Chinese Marxist enterprise philosophy in the new era, which is to grasp the general trend of enterprises in the new historical stage, cultivate, protect and promote entrepreneurship, and pursue the healthy development of enterprises and entrepreneurs.