According to the background of the theory of enterprise re-creation and the actual situations in the old industrial bases in northeast China, this paper suggests that the re-creation ideas should be put into practice in revitalizing the old industrial bases in northeast China. The enterprise re-creation ideas should be regarded as guidance, the whole northeast should be regarded as a big organization and regional cultural construction should be carried out. Besides, perfect market mechanism should be established, the three main principles of enterprise re-creation ideas should be stuck to and administrative reforms in northeast China should be implemented based on the spiritual essence of the theory of enterprise re-creation.