The application of cross-cultural communication theories to the teaching of Business English in the context of Chinese universities should be conducted in such a way that students are able to learn that Chinese and Western cultures exist as different systems,and to understand the fundamental ideas governing the respective cultural entities.By comparison and analysis,business cultural differences are studied at the higher level of cultural thinking.Following the principle of equality,cross-cultural communication will function as a bridge in the exchange of Chinese and Western cultures.One of the major functions of the English language is to convey the culture of its speech community.Hence,the awareness of its business cultural characters will facilitate Business English teaching against the Chinese cultural backeround.