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企业文化作为一种新的企业管理理论,包含企业物质文化、企业制度文化和企业精神文化等三个层次。在这三层次中,企业物质文化是企业文化的基础;企业制度文化是企业文化的保障;而企业精神文化则是企业文化的最本质、核心的内容,是企业文化的精髓与灵魂。它通过制度层而硬化,通过物质层而具体地表现出来。因此,一般意义上的企业文化就是指企业的精神文化,建设企业文化也就是指要建立企业的精神。
Corporate culture as a new theory of business management, including corporate material culture, corporate institutional culture and entrepreneurial spirit of the three levels. In these three levels, the material culture of enterprises is the foundation of corporate culture; the corporate institutional culture is the guarantee of corporate culture; and the enterprise spirit culture is the essence and core content of corporate culture, which is the essence and soul of corporate culture. It hardens through institutional layers and manifests itself in concrete terms. Therefore, the general sense of corporate culture refers to the spirit of enterprise culture, building a corporate culture refers to the spirit of the establishment of enterprises.