商务英语教学应培养学生在商务语境中的跨文化交际能力。本文从表层文化、制度层文化和深层文化三个层面阐述了商务活动的文化差异,并从课程设置、教材的编写和选用、教学方法及教师的培训等方面入手,探讨了如何在商务英语教学中拓展上述三个层面的文化内涵,全方位地培养学习者的跨文化交际能力。 Business English teaching should cultivate students’ intercultural communicative competence in business context. This article elaborates the cultural differences of business activities from the three aspects of superficial culture, institutional culture and deep culture, and discusses how to use it in business English teaching from the aspects of course setting, compilation and selection of teaching materials, teaching methods and teacher training. In the above three aspects to expand the cultural connotation, all-round training of learners cross-cultural communication skills.