企业家精神提升能改善企业绩效,而禅境修为能通过提升企业家精神来达到改善企业绩效的目的。企业家精神越强,企业财务绩效相对越好;企业家精神主导要素对财务绩效的影响存在明显差异;经营创新与适应创新表现要素对企业经营绩效影响更为显著,而战略创新与组织创新表现要素对企业整体经营绩效影响较弱。禅境修为通过空性观照培育直觉洞察力,通过悟性得到新观点新思路形成创新能力泉源,通过践行性将创新观点导入企业实际经营从而改善企业经营财务绩效。 Entrepreneurship improvement can improve business performance, while Zen environment repair can achieve the purpose of improving business performance by improving entrepreneurial spirit. The stronger the entrepreneurial spirit is, the better the financial performance of the enterprise is. The influence of the dominant elements of entrepreneurial spirit on the financial performance is obviously different. The elements of the business innovation and the adaptive innovation are more significant to the business performance, while the strategic innovation and the organizational innovation The impact of factors on the overall business performance of enterprises is weak. Cultivation of Zen Buddhism through intuition to cultivate intuitive insight, get new ideas and new ideas through understanding to form a source of innovation, through practical innovation into the actual business management to improve the financial performance of business.