“经营理念”和“经营风土”是目前学者们在研究企业经营理念时所采用的两种定义。前者是一种意识形态,而后者则是一种霸权。作为霸权的“经营风土”比“经营理念”对企业员工更具影响力。本文以日本八佰伴集团为个案研究,指出其“经营理念”未能成功影响员工行为,使集团总裁将公司打造成一家无国界企业的愿望落空。相反,作为“经营风土”的二元人事制度,却使八佰伴成为一家“本民族中心主义”色彩极浓的日本企业。 “Business philosophy ” and “business style ” is the two definitions used by scholars in the study of business philosophy. The former is an ideology, while the latter is a form of hegemony. As a hegemony “management style ” than “” business philosophy “more influential for employees. This paper takes Japan Yaohan Group as a case study and points out that its ”business philosophy“ has not succeeded in influencing employee behavior, leaving the desire of the group president to turn the company into a borderless enterprise. On the contrary, as the dual personnel system of ”management style “, it has made Yaohan a ”highly ethnocentric" Japanese enterprise.