“企业文化”是本世纪80年代初期西方学者概括出来的西方企业管理的新概念,随着我国的改革开放,也逐渐引入我国。外商投资企业的企业文化建设除与国内其他企业具有共性外,还应突出中外文化传统和企业管理经验的融合、创新、更强调中外双方的利益导向和社会责任。从实践来看,外商投资企业的企业文化建设应注意如下几方面的问题。1.明确企业文化的核心是人的观念。其灵魂是企业精神。企业文化的核心和灵魂,就 “Corporate culture” is a new concept of western enterprise management summarized by western scholars in the early 1980s. With the reform and opening up of our country, it is gradually introduced into China. In addition to having commonalities with other domestic companies, the foreign-invested enterprises’ corporate culture should also highlight the integration and innovation of Chinese and foreign cultural traditions and corporate management experience, and emphasize the interest orientation and social responsibility of Chinese and foreign parties. From a practical point of view, the construction of corporate culture in foreign-invested enterprises should pay attention to the following issues. 1. The core of a clear corporate culture is the concept of people. Its soul is the spirit of enterprise. The core and soul of corporate culture,