企业文化已被列为继人、财、物、信息之后的第五种资源,一种比资金、技术、设备、产品和服务等因素更为重要的资源。在新形势下重视和加强企业文化建设,充分发挥文化认同的功能,推动文化层面的积累和提升,促进企业的改革和发展显得尤为重要。笔者认为,在当前形势下,重视企业文 Corporate culture has been ranked as the fifth resource following people, money, goods and information, a more important resource than finance, technology, equipment, products and services. Under the new situation, it is particularly important to attach importance to and strengthen the building of enterprise culture, give full play to the function of cultural identification, promote the accumulation and promotion at the cultural level, and promote the reform and development of enterprises. The author believes that in the current situation, emphasis on corporate culture