西方发达国家的企业管理,突出“企业文化”建设,而在我国国有企业管理中,则强调思想政治工作的保证。看来,无论是外国和中国的企业管理,都重视精神因素的作用。那么试问,西方的企业文化与我国的企业思想政治工作有哪些异同?我们应该怎样看待企业文化?怎样审视我们的企业思想政治工作? The management of enterprises in developed countries in western countries emphasizes the construction of “corporate culture.” In the management of state-owned enterprises in our country, the pledge of ideological and political work is emphasized. It seems that both foreign and Chinese business management, attention to the role of spiritual factors. So what are the similarities and differences between western corporate culture and our country’s ideological and political work? How should we view corporate culture? How to examine our corporate ideological and political work?