【正文】 Kotter and Heskett, 1992).Explicitly or implicitly,it has been presumed that corporate culture affects the overall financial performance of a firm. In spite of this presumption, there has been very little empirical research dealing with the financial effects of corporate culture. In one notable exception, Kotter and Heskett (1992) conducted macrolevel research on different panies, and pared samples of (a priori) ‘strong culture panies’ with ‘weak culture panies’ (1992, p. 19) from 22 different industries. However,neither they nor others have done much research on the effects of culture on financial performance of a single firm. In part, this might be due to the difficulties of gaining a suitable research site. Nevertheless, there is a gap in our understanding of this phenomenon. Accordingly, the purpose of this article is to report the results of a field study of the impact of corporate culture on the ‘bottom line,’ or financial performance, of a firm. It presents the results of a relatively singular opportunity to investigate the relationship between corporate culture and financial performance in a single firm. The Nature of Culture The concept of corporate culturehas bee embedded in management vocabulary and thought. Although there are many different definitions of the concept, the central notion is thatculture relates to core anizational turn, values are things which are important to anizations and underpin decisions and behavior. All anizations have cultures or sets of values which influence the way people behave in a variety of areas,such as treatment of customers, standards of performance,innovation, etc. An increasing number of successful anizationshave, at least in part, attributed their success to effective culture management. For example, Starbucks Coffee Company, which has grown from just two retail stores in Seattle (USA) to more than 2500 stores worldwide during the past decade, views culture as a critical factor in the 6 anization’s success (Schultz and Yang, 1997。 研究問題 這篇文章演說的一般的研究問題是：在組織企業(yè)文化和組織財(cái)政績效有聯(lián)系嗎？在這個(gè)研究的情景中，還有更為具體的研究問題。文化管理過程的第三步是評(píng)價(jià)現(xiàn)有文化和期望文化是一致的并且認(rèn)同任何 “ 文化差異 ” 的程度，即，現(xiàn)有文化和期望文化之間的顯著性差異。組織希望真正的文化是這些或是成為這些。 整個(gè)文化管理項(xiàng)目在圖像 1 中的圖表表示出來了。 這需要在部門的銷售和訂單的完成中作共 同的努力。一個(gè)組織的評(píng)估已經(jīng)確認(rèn)了有些邦納的員工不知道哪個(gè)是母公司，并且甚至其他人似乎都不在乎。這些實(shí)體的商業(yè)性質(zhì)的 “ 生 3 產(chǎn)訂單 ” 這些部門的相似點(diǎn)為對(duì)比呈現(xiàn)一個(gè)相對(duì)獨(dú)特的機(jī)遇。它包括了幾個(gè)不同的部門，其中每一部門都獨(dú)立地代表了企業(yè)性質(zhì)的公司，這些部門每年盈利都在 25 百萬美元到 1 億美元之間。邦納公司代表了 標(biāo)準(zhǔn)的 “ 古老經(jīng)濟(jì) ” 它是一家為工業(yè)，載重汽車以及其它汽車行業(yè)制造零件的公司。 公司從事于一個(gè)被設(shè)計(jì)為增加整個(gè)組織的有效性的組織發(fā)展程序中，并且，也在相應(yīng)地提高財(cái)政績效。所謂的 “ 文化意識(shí)強(qiáng)的組織 “ 被認(rèn)為是擁有更大的組織成功機(jī)率（在市場價(jià)值或其它財(cái)政績效衡量標(biāo)準(zhǔn)時(shí)得出的數(shù)據(jù)）也是因?yàn)閷?duì)動(dòng)機(jī)的堅(jiān)信的鏈接。另外的這些區(qū)域和他們領(lǐng)域一樣可以包括創(chuàng)新方面的信念，企業(yè)的公民意識(shí)和改變意識(shí)。 許多地區(qū)的企業(yè)文化影響著運(yùn)轉(zhuǎn)情況和決策的制定。星巴咖啡公司視文化為組織成功的關(guān)鍵性因素。反過來，價(jià)值對(duì)于一 些組織，重大的決定和行為來說是重要的。它陳述了對(duì)一個(gè)單一公司的企業(yè)文化和財(cái)政績效之間關(guān)系調(diào)查研究的一個(gè)相對(duì)突出的一個(gè)機(jī)會(huì)的結(jié)果。然而，非但他們沒有做很多關(guān)于企業(yè)文化對(duì)單一公司的財(cái)政績效影響的研究。明里或暗里，人們已經(jīng)認(rèn)定企業(yè)文化會(huì)影響一個(gè)公司的整體財(cái)政績效。盡管這樣，卻很少實(shí)證研究涉及企業(yè)文化的財(cái)政影響。一部分，這可能是由于找到一個(gè)適合的研究地點(diǎn)是困難性。 文化的本性 企業(yè)文化的概念慢慢地在管理詞典和思想中扎根。所有組織都有