文化作为一个民族或社会全体成员的价值观 ,随时左右着人们的行为。在改革中 ,以一种制度性的安排影响着企业制度的创新和公司治理结构的形成 ,进而影响着改革的顺利进行。因此 ,在我国国企改革中要充分考虑文化背景对某些制度安排的影响 ,使其与我国传统文化相容 Culture as a nation or the values ​​of all members of society, at any time around the behavior of people. In the reform, with a system of arrangements affect the innovation of the enterprise system and the formation of corporate governance, thus affecting the smooth progress of the reform. Therefore, in the reform of state-owned enterprises in our country, it is necessary to fully consider the impact of cultural background on some institutional arrangements and make it compatible with our traditional culture