企业文化是一种新型的管理思想和管理理论。我们之所以重视企业文化的建设，是因为它作为管理的软件，能发挥物质资源等硬件所起不到的功能和作用。企业激励职工的手段有物质激励和精神激励。企业文化属于精神激励范畴。它能最大限度地调动职工的积极性和创造性，形成组织合力 Corporate culture is a new type of management thinking and management theory. The reason why we attach great importance to the building of an enterprise culture is that as a management software, it can play the function and role that hardware such as material resources can not achieve. The means by which enterprises encourage employees are material and spiritual. Corporate culture is a spiritual incentive. It can maximize the mobilization of staff enthusiasm and creativity, the formation of organizational cooperation