Abstract:

After the 19th National Congress, governments at all levels are actively carrying out the transformation of government functions with the construction of an excellent business environment as the core, in order to promote the deepening of the reform of "distribution service". Especially in Post COVID-19 epidemic era, vast number of enterprises are facing the impact of epidemic situation and changes in domestic and international economic situation, and it is urgent for the government to provide an excellent environment to help them to recover as soon as possible. However, in the current practice process of building business environment by the government, there is a tendency of paying too much attention to the business environment as an indicator and evaluation, and copying the logic of attracting investment into the construction of business environment. Therefore, this paper proposes to build a business governance environment with dual balance between government and enterprises based on the theory of value co-creation. The new dual balanced business environment will help to promote the efficiency, scientificization and fairness of economic governance.

Key words: value co-creation, dual balance, business environment, fit degree