State-owned enterprises (SOEs) are the important material and political foundation of socialism with Chinese characteristics, and they serve as a crucial pillar and reliance for the Party in governing and rejuvenating the country. In the new era, to deepen the reform of state-owned enterprises, accelerate the optimization of the layout and structural adjustment of state-owned economy, and enhance the core competitiveness of enterprises, it is necessary to firmly grasp the fundamental political attribute that SOEs are “Party-affiliated”. In the process of strengthening the leadership of Party building in state-owned enterprises, we should adhere to a problem-oriented approach, implement the main responsibility of Party building at all levels, and lead and guarantee the strengthening, improvement, and expansion of state-owned capital and SOEs through high-quality Party building.