For most of the 1990s, CEOs of Old Economy companies struggled to turn slow-moving organizations into nimbler, more flexible outfits. The truth is, real transformations are the exception rather than the rule. Changing the core values, the attitudes, and the fundamental relationships of a vast organization is overwhelmingly difficult.// Enron tumbled down. Enron didn’t failed because of improper accounting or alleged corruption at the top. It also failed because of its entrepreneurial culture---- the very reason Enron attracted so much attention and acclaim. Too much emphasis on earnings growth and individual initiative, coupled with a shocking absence of the usual corporate checks and balances.// What constitutes entrepreneurial culture? In the narrow sense, it refers to some fundamental spirit and agglomerating force that come into being in the production and management practices of an enterprise, as well as the common values and norms of behavior shared by the whole staff.// In the broad sense, entrepreneurial culture also includes the culture of specific personnel in the enterprise, namely, the cultural psychological structure and cultural quality of the executives of the enterprise as well as the cultural behavior of the staff members.//

二十世紀九十年代的大部分時間里，舊經濟公司的首席執行官們都在努力地講運作緩慢的公司朝著敏捷，更富有彈性的公司轉型。但實際情況是，真正轉型成功的公司是極個別的例子 。 轉變一家大型公司的核心理念，態度和基本關系極其困難。//安然栽了。安然的失敗并不僅僅是因為公司做了假帳或者所謂的高層腐敗，其失敗的原因還 應歸咎于公司的企業文化，正是這種企業文化曾經使安然應人注目，備受青睞。過分強調收益的增長和個人的主動性，加上缺乏那種常規的公司制約平衡機制。//那么什么是企業文化？狹義上來說，它指的是企業在生產經營實踐中行成的一種基本精神和凝聚力，以及全體職工共同具有的價值觀念和行為準則。//從廣義的角度上來說，企業文化還包括企業人員的文化，即企業領導人員的文化心理、文化 素養以及員工的文化行為。//