Restructuring of corporate culture plays an important role in the process of enterprise restructuring, which is the key factor to survival and development of enterprise.Restructured enterprises must inherit from the refined essence of good corporate culture and establish new corporate values,innovation, and maintain the system of scientific culture.Furthermore by learning from other advanced enterprise culture, the restructuring of enterprises could develop enterprise culture by itself and promote the continuous development.%企业文化建设是改制企业生存与发展的关键环节,在企业改制过程中发挥着重要的作用.改制企业要从继承提炼优秀的企业文化精髓、树立新型企业价值观、创新和维系科学的制度文化、借鉴其他先进的企业文化等方面进行企业文化建设,从而使改制企业建设适合其身发展需要的企业文化,以促进企业的不断发展.
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