The rule of law is the best business environment，and the “hard bones” involved in the business environment reform must be solved by the rule of law. In order to make a breakthrough in the construction of China’s business environment ruled by law，we must clarify the basic ideas of promoting the continuous optimization of the business environment ruled by law. However，this thinking must adhere to the correct guidance of Xi Jinping’s thought of rule of law and the grand background of comprehensively governing the country according to law. Under this premise and background，efforts should be made in the whole process of legislation，law enforcement，judicature and even law-abiding，so as to strengthen the supply of good laws，standardize the law-enforcement system，enhance judicial guarantee，cultivate law-abiding civilization and effectively play the leading role of leading cadres.