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我国学术界对企业文化概念的概括有几十种之多,综合起来,代表性的观点有三。其一是“总和说”,认为企业文化是企业物质财富和精神财富的总和;其二是“同心圆说”或“三层次说”,认为企业文化包括3个同心圆或3个层次,外层为物质文化,中间层为制度文化,内层为精神文化;其三是“意识形态说”,认为企业文化是企业的意识形态,是相对于大
There are dozens of generalizations of the concept of corporate culture in the Chinese academia. There are three representative viewpoints in the synthesis. The first is the “summation theory”, which holds that corporate culture is the sum of corporate material wealth and spiritual wealth; the second is “concentric circles theory” or “three-level theory”. It holds that corporate culture includes three concentric circles or three levels. The layer is material culture, the middle layer is institutional culture, and the inner layer is spiritual culture. The third is the “ideology theory”. It holds that corporate culture is the ideology of the enterprise and is relatively large.