20世纪20年代末30年代初,苏州苏纶纱厂在与上海大隆机器厂实现棉铁联营以后,进行了一个企业文化移植的过程,而这一过程实质上也是一场科学管理改革。在中国棉纺织业代际更替的大背景下,苏纶纱厂作为一个成功案例,表明并非大企业才能实行科学管理改革,反之,企业规模适中更有利于健康成长。苏纶的例子还表明从西方引进的科学管理必须和本土国情相结合才能在实践上产生积极效果。 In the late 1920s and early 1930s, Suzhou Ssu Lun Mills undertook a process of corporate culture transfer after the joint venture with Shanghai Dalong Machine Works to realize its joint operation. This process is essentially a scientific management reform. Under the background of the substitution of Chinese cotton textile industry from generation to generation, the Ssulun Mill as a successful case shows that it is not a big enterprise that can carry out scientific management reform. On the contrary, the medium-sized enterprises are more conducive to healthy growth. The case of Su-Lun also shows that the scientific management introduced from the West must be combined with the local conditions so as to have a positive effect in practice.