企业在实行对标管理战略的时候往往容易忽视环境的差异因素,导致对标管理出现偏差。以深圳地铁与香港地铁对标为例,从社会文化、企业内部管理、政府政策、投融资等方面对深圳和香港存在的环境差异进行对比,阐述深圳地铁在学习香港地铁的对标时,如何突破理念、文化、技术、管理等束缚,引导企业成长,提升企业竞争力。 Enterprises in the implementation of benchmarking management strategy is often easy to ignore the environmental differences, leading to the deviation of benchmarking management. Taking Shenzhen Metro and Hong Kong Metro as an example, this paper compares the environmental differences between Shenzhen and Hong Kong from the aspects of social culture, internal management, government policies, investment and financing, and expounds how the Shenzhen Metro learns benchmarking of Hong Kong’s subway. Break through the ideology, culture, technology, management and other constraints, to guide the growth of enterprises and enhance their competitiveness.