企业家文化是指企业家在企业经营管理中所遵循的经营理念。企业家所具备的基本素质是企业家文化产生并发展的根源,有了优秀的企业家素质才会有优秀的企业家文化。企业家文化在企业经营管理中的主要体现是企业全体成员的精神核心,企业家凭借着其奉献于社会的精神和守法精神、创新精神、价值观及人格魅力凝聚员工,引领他们向着共同理想和信念迈步。当今世界经济已经进入了“信用经济”时代,企业诚信危机的暴露,中国大陆与台湾企业的诚信状况相当糟糕,一 Entrepreneurial culture refers to entrepreneurs in the business management followed by the business philosophy. Entrepreneurs have the basic qualities that are the root cause of entrepreneurial culture and development, with excellent entrepreneurial qualities will have a good entrepreneurial culture. Entrepreneurial culture in the enterprise management is mainly reflected in the spirit of the core of all members of the enterprise, entrepreneurs depended on their dedication to society and the spirit of law-abiding, innovative spirit, values ​​and personality charm to pool the staff to lead them toward the common ideal and belief Move. Today’s world economy has entered an era of “credit economy” and exposure of business integrity crisis. The credit conditions of mainland China and Taiwan enterprises are rather poor. One