企业文化则是文化的一种延伸和扩展,企业形成的共同遵守的价值观、信念和行为方式的总和,重点是企业价值观、企业理念和行为方式的塑造,是企业生产与发展的指导思想。《日本企业管理艺术》一书中认为“企业管理不仅是一门学科,还应是一种文化,即有它自己的价值观,信仰,工具和语言的一种文化”。而企业公益精神是企业文化的精神所在。企业公益精神是企业文化的一个重要组成部分,是企业公民应承担的一种社会责任。 Corporate culture is a kind of extension and expansion of culture. The sum of common values, beliefs and behaviors formed by enterprises, with emphasis on the shaping of enterprise values, corporate philosophy and behavior, is the guiding ideology of enterprise production and development. The book, Japanese Business Administration, argues that “business management is not just a discipline but a culture, a culture that has its own values, beliefs, tools, and languages.” The spirit of corporate philanthropy is the spirit of corporate culture. The spirit of corporate public welfare is an important part of corporate culture and a corporate social responsibility that corporate citizens should shoulder.