有人说“管理是管理,文化是文化”;也有人说“管理即文化,文化即管理”;还有人说“管理的低级阶段是管理,高级阶段是文化”。对此,《企业安全文化建设评估准则》(以下简称《准则》)没有做是非评论,只是认为:“不同的安全管理理念、管理体系和管理行为,都会体现出不同的安全文化形态。” Some people say that “management is management, culture is culture,” while others say that “management is culture and culture is management.” Others say that “the lower management phase is management and the advanced phase is culture.” In this regard, “Enterprise Safety Culture Assessment Guidelines” (hereinafter referred to as the “Guidelines”) did not do non-comments, only that: “Different safety management concepts, management systems and management practices, will reflect the different safety culture and culture. ”