一般认为,现代企业文化发端于60年代美日企业管理的比较研究。此时正值台湾经济步入高速增长阶段,企业亟需寻求新的经营思想。理论界和企业界将企业文化建设提到议事日程。在台湾.企业文化初始被视为企业对内、对外为人处世的方法,尔后演变为企业行为模式和主导行为的价值 It is generally believed that modern corporate culture originated from the comparative study of corporate management in the United States and Japan in the 1960s. At this time, the Taiwan economy has entered a period of rapid growth, and companies need to seek new business ideas. The theoretical circles and the business community have put the construction of corporate culture on the agenda. In Taiwan, corporate culture was initially seen as a way for companies to live inside and outside, and later evolved into the value of corporate behavioral patterns and dominant behaviors.