企业文化是企业在管理活动中形成的一种具有自身特点的文化倾向。从广义上讲，企业文化是一个企业在长期的实践活动中创造、积淀的一切物质财富和精神财富的总和。它包括物质文化、制度文化和精神文化。本文拟就建设有中国特色企业文化的途径做一探讨。 就世界范围而言，各国的 Corporate culture is a kind of cultural tendency with its own characteristics formed by enterprises in management activities. In a broad sense, corporate culture is the sum of all the material and spiritual fortunes created and accumulated by an enterprise during its long-term practice. It includes material culture, institutional culture and spiritual culture. This article intends to build a corporate culture with Chinese characteristics approach to make a discussion. In the world, all countries