在当今转换企业经营机制、深化企业改革、建立现代企业制度的过程中,企业文化建设的作用显得日益突出。在企业文化建设的实践中,应处理好以下几个方面的关系。 一、理论与实践的关系 企业文化是在总结实践经验基础上提出的。《日本管理艺术》、《Z理论——怎样迎接日本企业的挑战》是在考察日本几十家企业的管理经验,并进行了美日文化 In the process of transforming the operating mechanism of enterprises, deepening the reform of enterprises, and establishing a modern enterprise system, the role of corporate culture construction has become increasingly prominent. In the practice of corporate culture construction, the following aspects should be dealt with. First, the relationship between theory and practice Corporate culture is based on the summary of practical experience. “Management Art in Japan” and “Z Theory - How to Meet the Challenges of Japanese Enterprises” are examining the management experience of dozens of companies in Japan and conducting the culture of the United States and Japan.