理论和实践证明 ,企业家在经济发展过程中发挥着关键作用 ,培养一支高素质的企业家队伍是我国发展经济的主攻方向之一。企业家的成长受到多种环境因素的影响 ,其中文化因素最为重要。在世界各民族文化中犹太人的商业文化独具魅力。本文先是对犹太人的商业文化作一介绍 ,然后是从理论、历史的角度对犹太人商业文化进行客观、公正的评价 ,目的是为我国企业家队伍的成长、壮大提供一种有益的文化滋养。 Theory and practice have proved that entrepreneurs play a key role in the economic development and that cultivating a contingent of highly qualified entrepreneurs is one of the main directions for China’s economic development. The growth of entrepreneurs is influenced by a variety of environmental factors, among which the most important are cultural factors. Jewish business culture is unique in the cultures of all nations of the world. This article first introduces the Jewish business culture and then objectively and impartially evaluates the Jewish business culture from a theoretical and historical point of view. The purpose is to provide a beneficial cultural nourishment for the growth and expansion of our entrepreneurial ranks.