《现代商业》是企业为解决生存和发展的问题的而树立形成的，被组织成员认为有效而共享，并共同遵循的基本信念和认知。 企业文化集中体现了一个企业经营管理的核心主张，以及由此产生的组织行为。

   "Corporate culture" is the enterprise in order to solve the problems of survival and development and establish the formation, by members considered effective and sharing, and work together to follow the basic beliefs and cognition. Enterprise culture embodies a core business management ideas, and the resulting organizational behavior

   《现代商业》企业管理理论和企业文化管理理论都追求效益。但前者为追求效益而把人当作客体，后者为追求效益把文化概念自觉应用于企业，把具有丰富创造性的人作为管理理论的中心。这种指导思想反映到企业管理中去，就有了人们称之为企业文化的种种观念。

   "Enterprise culture and enterprise management theory and enterprise culture theory pursues the benefit. But the former for the pursuit of benefit and take man as the object, the latter is the pursuit of benefits to the concept of culture consciously applied in enterprises, the rich creative people as the center of management theory. The guiding ideology reflected in the enterprise management, is known as the ideas of enterprise culture.