国外学者比较认同的企业文化概念是Edgar·H·Schein在1986年出版的《企业文化与领导》中提出的:企业文化是在企业成员相互作用的过程中形成的,为大多数成员所认同的,并用来教育新成员的一套价值体系。而国内一些学者认为企业文化是由企业领导层提倡、上下共同遵守的文化传统和不断革新的一套行为方式,它体现为企业价值观、经营理念和行为规范,渗透于企业的各个领域和全部时空。 The concept of corporate culture that foreign scholars generally agree with is that proposed by Edgar H. Schein in “Corporate Culture and Leadership” published in 1986: Corporate culture is formed during the interaction of enterprise members and is accepted by most members , And used to educate new members of a set of value systems. Some domestic scholars think that corporate culture is promoted by the business leaders, up and down the common cultural traditions and continuous innovation of a set of behavior, which embodies the values ​​of the company, business philosophy and code of conduct, infiltration in all areas of enterprises and all the time and space .