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企业文化是目前管理学界研究的热门问题。本文分析了企业文化的起源与发展过程，阐述了企业文化的特征及主要内容，指出在市场经济条件下，要以企业文化为载体，把思想工作与经济工作融为一体，致力于培育企业职工正确的人生观、价值观、职业观、道德观和苦乐荣辱观，以达到促进企业兴旺发达，振奋民族精神的目的。
Corporate culture is a hot topic in the management academic circles. This paper analyzes the origin and development process of corporate culture, elaborates the characteristics and main contents of corporate culture, and points out that under the conditions of market economy, corporate culture should be used as a carrier to integrate ideological work with economic work, and to cultivate employees. The correct outlook on life, values, professional outlook, moral outlook, and the concept of honor and disgrace are used to achieve the purpose of promoting the prosperity of enterprises and invigorating the national spirit.