借鉴企业文化理论,对于加强企业思想政治工作是一件益事,是一种企业管理实践的必然。但是,在借鉴中必须注意解决好以下几个问题。坚持阶级性根据理论来源于实践的观点,社会主义企业与资本主义企业在管理实践中既存在着共性,也有本质区别,正是这种区别决定了在管理实践基础上形成的理论的阶级性。马克思在分析资本主义企业管理时曾指出:资本主义企业管理具有二重性,即指挥劳动和监督劳 Learning from the theory of corporate culture is a good thing for strengthening the ideological and political work in the enterprise and is an inevitable result of the practice of enterprise management. However, we must pay attention to solve the following problems in reference. Adhere to the class nature According to the theory from practice point of view, both the socialist and capitalist enterprises in management practices both commonaltenance and essential differences, it is this difference determines the class nature of the theory formed on the basis of management practice. In analyzing the management of capitalist enterprises, Marx pointed out: Capitalist enterprise management has the dual nature of command labor and supervision