企业文化是企业的核心竞争力,是企业发展的灵魂。中央企业经过多年的探索和发展,将企业文化建设有机地融入整体工作格局中,形成了以,员工为土壤,理念为根系,战略为枝干,企业文化为树冠,专业子文化为果实的企业文化树状体系。而法律文化与合规文化作为树上结出的2颗特色果实,由于文化思维及实践不同,彼此之间既有共性,也存在差异。如何使二者一脉相承、有机融合、相得益彰,成为当前企业文化建设的重要课题。因此,文章重点就2个子文化之间的共性和差异进行比较分析。 Corporate culture is the core competitiveness of enterprises, is the soul of enterprise development. After many years of exploration and development, the Central Enterprise integrates the building of enterprise culture into the overall work pattern organically and forms an enterprise that takes the staff as the soil, the philosophy as the root, the strategy as the branch, the corporate culture as the crown, and the professional sub-culture as the fruit Cultural tree system. However, due to the different cultural thinking and practice, legal culture and compliance culture, as two distinctive fruits of the tree, have commonalities and differences with each other. How to make the two come from the same strain, organic integration, complement each other, become the current corporate culture an important issue. Therefore, the article focuses on the two sub-culture commonalities and differences between comparative analysis.