企业文化资本内涵及价值分析

The Analysis on the Value of the Corporate Culture Capital

在传统的企业文化理论的指导下,人们往往将企业文化建设和管理看作是一种成本投入,这严重影响了企业文化作用的发挥。因此,文章从经济学中资本角度出发来考察企业文化资本价值,指出企业文化资本包括企业制度文化、企业家精神文化和人本文化,其中企业家精神是企业文化资本的核心,进而分析企业文化是如何为企业带来未来收益。

Under the guidance of the traditional corporate culture theory, people tend to see corporate culture construction and management as a cost of inputs, which seriously affects the role of the corporate culture. So this article attempts to analyse the capital value of corporate culture from the capital point of view in economics, pointing out that the corporate culture capital includes enterprise＇s institutional culture, the spiritual culture and humanity culture, where the entrepreneurial spirit plays the most important role. It also analyses how the corporate culture brings corporate earnings in the future.