礼仪是一种文化现象,以物质为基 础,以美誉为目标,伴随着社会物质生产 方式的进步而不断进步。今天,随着现代 市场经济的发展,企业间的竞争已由单 纯的产品竞争向企业文化竞争转变,因 此各企业都较重视企业文化建设,尽管 各企业对企业文化的内涵见解不一。作 为社会交往中形成的道德规范和行为准 则,礼仪也是企业文化、企业精神的重要 内容,是企业形象的主要附着点,企业对 Etiquette is a cultural phenomenon, based on material, reputation as the goal, with the progress of social material production and continuous improvement. Today, with the development of the modern market economy, the competition among enterprises has shifted from simple product competition to corporate culture competition. Therefore, all enterprises attach more importance to the construction of corporate culture, though the opinions of enterprises vary from the connotation of corporate culture. As the social norms formed in the norms and codes of conduct, etiquette is also an important part of corporate culture, the spirit of enterprise is the main attachment of corporate image, business-to-business