[摘要]企业文化由五个要素构成并居于三个不同层次。企业文化建设的路径分为价值观的提炼(写在纸上)、价值观的宣导(刻在心里)和价值观的实践(行在脚下)等三个阶段。完善和改进公司企业文化建设,需要不断提高各级领导的重视度和参与度,使文化渗透到经营管理各个环节,在坚持“和而不同”的原则下鼓励企业“亚文化”百花齐放。 [关键词]企业文化;路径;价值观 [中图分类号]F840.32[文献标识码]A[文章编号]1004-3306(2008)01-0066-02 Abstract:Corporate culture has five components which are on three different levels. There are three stages on path of corporate culture construction, namely, distillation of corporate values (write down on paper), communication of corporate values (engraved in mind), and practice of corporate values (self compliance). To improve on corporate culture construction, managerial personnel of different levels and employees should give it due attention and actively participate in it, penetrating the culture into every aspects of the operation. The company should also encourage full blossoming of “subculture” while maintaining the principle of “unity but with differentiation”. Key words:corporate culture; path; values