在企业管理中,企业文化和企业制度同样重要。制度永远不可能代替文化的作用,也不能认为文化管理可以替代制度管理。本文从分析企业文化和企业制度的共生关系和相关性入手,提出了具体的整合方案 In corporate governance, corporate culture and corporate systems are equally important. The system can never replace the role of culture, nor can it be considered that cultural management can replace institutional management. This article starts with an analysis of the symbiosis and relevance of corporate culture and enterprise systems, and proposes specific integration solutions.