企业文化是自成一体的思想、理论、方法，但在引入我国之后，却存在着被思想政治工作和社会精神文明取代的倾向，反映了文化交融的复杂性。探讨、明确企业文化、思想政治工作、社会精神文明各自的内涵、边界、功能，是企业文化理论立论的基础。一、企业文化、思想政治工作、社 Corporate culture is a self-contained ideology, theory and method. However, after its introduction into our country, there is a tendency of being replaced by ideological and political work and social spiritual civilization, reflecting the complexity of cultural blending. Exploring and clarifying the connotation, boundary and function of each of the corporate culture, ideological and political work, and social spiritual civilization are the basis for the theoretical argument of corporate culture. First, corporate culture, ideological and political work, community