企业文化理论,是伴随着现代比较管理学的兴起而诞生的,它是一种新型的、高层次的管理理论,是现代管理理论的新发展。现代比较管理学发现:企业不仅是一种经济组织,而且是一种文化组织;企业的生产经营活动不仅是一种经济活动,而且是一种文化活动;企业管理不仅是一门学科,还是一种文化,即有它自己的价值观、 Corporate culture theory was born with the rise of modern comparative management. It is a new type of high-level management theory and a new development of modern management theory. Modern comparative management finds that an enterprise is not only an economic organization, but also a cultural organization; the production and business activities of an enterprise are not only an economic activity but also a cultural activity; the enterprise management is not only a discipline, but also a a culture has its own values,