《甲方乙方》是一部由冯小刚执导并主演的喜剧电影，该电影讲述了四个自由职业者帮助顾客实现梦想的故事。他们在帮助顾客的过程中，不断成长，提高了自己的职业素养和服务质量。
电影中的主要角色包括姚远、周北雁、钱康和梁子，这四个人都是善良、智慧、善解人意的自由职业者。他们的工作重点是帮助消费者过一天好梦成真的瘾。然而，在刚开始试营业的时候，他们立刻引来了一批突发奇想的顾客，这些顾客的奇思妙想让四个人猝不及防。例如，开书店的板儿爷想当一天巴顿将军，厨子因为生在和平年代，一直梦想成为宁死不屈的义士，体会一天被捕、严刑拷打、英勇就义的滋味。这一时间把“好梦一日游”的四个人耍得团团转，导致他们工作中漏洞百出。
因此，四个人开了一个纠偏会，明确规定了对于有不健康愿望的顾客要敢于说“不”，使“好梦一日游”的业务逐渐走上正轨。他们通过“爱情梦”帮助因为屡遭失恋对生活丧失信心的人恢复了自信；又通过“受气梦”教育了大男子主义顾客；又利用了大款想做“受苦梦”、明星想做“普通人的梦”，嘲弄了那些得了便宜还卖乖的人。
在帮助顾客实现梦想的过程中，他们从开心、好玩、甚至有些胡闹中，渐渐地投入了自己的真情。到后来，为帮助身患癌症的无房夫妇做一个“团圆梦”，姚远竟将自己准备结婚的新房贡献出来。这一幕感人至深，让人们看到了四个人对职业的热爱和对生命的珍视。
"Party A and Party B" is a comedy film released in mainland China on December 24, 1997. The film is adapted from Wang Shuo's novel "You Are Not an Ordinary Man", directed and starred by Feng Xiaogang, with Ge You, Liu Bei, He Bing, Li Qi, Yingda, Ye Jing, Yang Lixin and others participating
Yao Yuan (Ge You), Zhou Beiyan (Liu Bei), Qian Kang (Feng Xiaogang), Liang Zi (He Bing) are Four young people with similar interests, at a party, had a whim and decided to hold the "Dream Day Tour" activity to help others realize their strange dreams. Among them is the owner of a bookstore who wants to become General Patton; there is a cook who wants to experience the taste of keeping secrets and torture, but the secret he keeps is the words "beating to death and not recruiting", which makes people laugh; The husband who is sympathetic to his wife wants to know what it means to be angry, so he goes to work as a long-term worker in the landlord's house. Behind a series of witty stories is the hard work of several people, and this incident has changed from fun to meaningful. They feel the preciousness and cherishment of life in helping cancer families experience life. In the process of fulfilling other people's dreams again and again, their own lives become more fun and meaningful.
《甲方乙方》是一部经典的喜剧片，充满了幽默和讽刺。故事讲述了两个天差地别的公司，一个是官僚主义的甲方，一个是创新积极的乙方，在合作中发生了一系列令人捧腹大笑的事件。电影通过对组织结构、人际关系和社会现象的嘲讽，揭示了官僚体制下的荒谬和无奈。影片的幽默对白和喜剧表演，让观众在笑声中思考社会问题。
演员们的精彩表演是《甲方乙方》的一大亮点。葛优和刘蓓等主演以精湛的演技展现了各自角色的特点和个性。葛优饰演的乙方代表了积极向上、勇于创新的一方，他的喜剧表演技巧和幽默感让人印象深刻。刘蓓则饰演了甲方的代表，她以细腻的表演展现了甲方体制下的无奈和挣扎。演员们的默契配合和出色表演为电影增添了更多笑料。
冯小刚的导演才华使得《甲方乙方》成为一部成功的喜剧电影。他在影片中巧妙地运用夸张和讽刺手法，将社会现象和人性弊病进行了巧妙的刻画。导演通过细节的处理和节奏的掌控，使得整个电影既有笑点连连，又有深刻的思考。他的导演风格独特而鲜明，使得《甲方乙方》成为中国喜剧片的经典之作。
总体而言，《甲方乙方》是一部经典的大陆喜剧片，通过幽默的剧情和精彩的表演，展现了官僚体制下的荒谬和人性弊病。
