自从胡平同志提出建立商业文化学的主张以来,在商业理论界和商业企业中,掀起了一股研究商业文化的热潮,受到人们的普遍关注,产生了很大的影响.商业与文化二者之间是可以相互渗透的,这说明了从文化角度研究商业,从商业的角度透视文化,建立一门商业文化学科势在必行,有着极重要的实践意义和理论意义.因此,我们并不认为商业文化只是一种行业文化.如向马克思把商品作为资本主义社会生存和运转的基本细胞来认识一样,我们则把商业文化作为我国商品经济发展的一种特殊的文化形态和结构来认识和探讨.现在,人们对于商业上比的认识已经比刚开始提出这个问题的时候深刻得多了.起初提出这个问题时,许 Since Comrade Hu Ping proposed the idea of ​​establishing commercial culture, there has been a surge of research on commercial culture in the field of business theorists and commercial enterprises. It has received widespread attention and has had a great impact. Both commercial and cultural Inter-subjectivity can infiltrate each other. This shows that it is imperative to study commerce from the perspective of culture, from a commercial point of view, and to establish a business culture discipline. It has very important practical and theoretical significance. Therefore, we do not think that Business culture is only a kind of industry culture. If we learn from Marx that commodities are the basic cells for the survival and operation of capitalist society, we will recognize and discuss commercial culture as a special cultural form and structure of China’s commodity economy development. Now, people’s understanding of commercial comparisons is much deeper than when they first started asking this question. When this question was first raised,