隨著經濟的發展，造就了許許多多的企業，但有些企業創業初期投入先進的設備，但往往不到30年的期間就失敗了。反觀有的企業卻仍繼續成長壯大，究其原因，雖有很多影響因素，但有一項不易衡量、評估的因素就是企業文化。企業文化是企業成功的關鍵因素(KSF)但又非常柔性、含糊，難以定義。利潤可以統計顧客忠誠度，可以衡量市場占有率，可以計算，而企業文化對企業表現的影響卻是無法量化，多數對於企業文化的研究尚欠實用性，因此本研究擬以高菲與瓊斯兩位教授著作之(The Character of a Corporation)一書所提之理論架構為基礎，提供實際的以及圖例的解決方法去了解、評估及探索在相同產業的基礎下，中鋼與燁聯兩鋼鐵企業其企業類型之不同，並驗證不同的企業文化對公司整體營運的影響。本研究採用問卷法進行實證研究，研究發現如下：

1、 燁聯企業文化型態屬於偏向圖利型之共有型文化，不論是社交性或團結性皆高於平均水準但以單獨部門別文化機能性來看，大部份部門仍處在正面狀態，值得注意的是財務部、生計處、營業部、採購部有負面，有礙機能性傾向，宜採適當措施，將組織調整為正面狀態。

2、 中鋼之企業文化型態屬於偏向圖利型之共有型文化，表現出較高社交性與高團結性之特徵，在現有高社交性之基礎下，加強團結性有其必要性也是相當自然之事。以單獨部門文化機能性來看，各部門皆處在正面狀態沒有負面現象，相當不容易，中鋼企業獨具特性其來有自。

3、中鋼、燁聯團結性皆高於社交性，顯示企業追求績效與獲利，維持股份仍為當前之主宰重心；競爭是前景，也是核心，重視企業在競爭者間之排序，有助於凝聚組織之團結性。在鋼鐵產業不論是碳鋼業或不銹鋼業，皆面臨產能過剩之環境，加上加入WTO後之激烈競爭環境，此種注重目標之文化類型，應有助於企業體認競爭，並面對挑戰，對未來發展是有利的。

　　As the development of economic, making a lot of business. Some business put in the advanced equipment at the beginning of starting an enterprise, but they usually can’t maintain more than thirty years.In the contrary, some business can continue to grow up. Although there are many reasons for this phenomenon, it is business culture that one reason can’t be measured and estimated. Business culture is the key factor to success for enterprise, but it is so soft and ambiguous that we can’t definite it explicitly. Profit can gather statistics about customer loyalty, measure market share, and be calculated. However the influence over the business performance which comes from business culture can’t be quantified.

　　Many studies about business culture are still lake of practicability. Therefore, based on the theoretical framework mentioned in “the Character of a Corporate” by professors Goffee and Johns, in this study we plan to provide realistic and graphical ways to understand and assess the difference about business type between the China Steel and the Yieh United Corporate under the same industry foundation. At the same time, we will confirm how different business culture affects the overall operation of a business. This study was verified by questionnaire method and the findings are as followings:

1. The business culture type of the Yieh United Corporate belongs to the Communal Type but deflect to the Mercenary Type. Both the sociability and solidarity are higher than the average level, but from the culture functions of an individual department, most departments are still in the positive state. What deserves to get our attentions is that the finance department, the accounting department, the operational department, and the purchasing department have negative effect and impede functions. So they should take actions to adjust to positive state.

2. The business culture type of the China Steel Corporate belongs to the Communal Type deflect to the Mercenary Type. It displays the characteristic of the higher sociability and solidarity. In the basis of the higher sociability, it is necessary to reinforce solidarity. but from the culture functions of an individual department, it is rare that any department are all in the positive state. It has a reason to explain the unique of The China Steel Corporate.

3.Both The China Steel’s and The Yieh United Corporation’s solidarity are higher than the sociability and this shows that keeping stock shares is still the core to control when the business seeks for performance and profit. Competition is the foreground , and also the core. Therefore, paying much attention to the order between the competitor will help to agglomerate the solidarity of an organization. The steel industry, no matter the carbon steel or stainless steel industry, encounters the bad environment where there is an excess of capacity. Moreover, this culture type focusing on the target will help business experience the competition and meet the challenge after our country enters into the WTO. And this is good for future development.

一、中文部分
1.彭德中譯，河野豐弘原著，改造企業文化：如何使企業展現活力，初版，台北，遠流，民79。

2.黃宏義譯，Terrence E. Deal and Allen A. Kennedy原著，企業文化，初版，台北，長河，民72。

3、祁慶國譯，野村總合研究所原著，前瞻的企業文化與志向，初版，臺北，錦繡，民83。

4、鄭竣文，「企業文化、管理風格、經營策略及經營績效之關係研究 :/以臺灣及大陸兩地之中美日企業為例 」，成功大學企業管理研究所碩士論文，民84。

5、鍾振輝，「企業文化、組織運作、製造策略與經營績效之關係研究」，成功大學企業管理研究所碩士論文，民87。

6、王進興，「企業文化、員工人格特質與工作滿足、工作績效之相關研究 :/以台灣五百大企業為研究對象」，成功大學工業管理研究所碩士論文，民86。

7、林洙如譯，Rob Goffee and Gareth Jones原著，為你的公司算算命-決定成敗的四種企業文化，初版，台北，遠流，民90。

8、吳萬益，中美日在台企業組織文化、管理風格、組隻結構及經營雞效之關係研究，行政院國家科學委員會專題研究計畫成果報告，頁89-89，民84年。

二、英文部分
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2. Cameron, K. S., “Culture congruence strength and type: Relationship to effective,” In Robert E. Quinn. Beyond Rational Management, 1985, pp.142-143.

3. Deal, T. E. and A. A. Kennedy, Corporate cultures, MA: Addison Wesley , 1982.

4. Dension, D. R., “Bringing corporate culture to the bottom line,” Organizational Dynamics, 13, 2, 1984, pp.5-22.

5. Fiedler, F. E., A Theory of Leadership Effectiveness, N.Y.:McGraw-Hill,1967

6. Glueck, W. F., business Policy:Strategy Formation&Management Action, 2nd Ed., N.Y.:McGraw-Hill Book Co., pp.119-147., 1976

7. Herzberg, Frederich, The Motivation to Work, N.Y.: John Wiley and Sons, Inc., p.173., 1959

8. Ott, J. S., The organizational culture perspective, Chicago: Dorsey Press, 1989.

9. Porter, Michael E.,competitive Strategy Techniques for Analyzing Industries and Competitors, N.Y.:The Free Press,p.34., 1980

10. Robbins, Stephen P., Organizational Behavior: Concepts, Controversies, and Applications, 4th Ed., N.J.:Prentice Hall International Inc., p.147., 1989

11. Sathe, Vihcy, Culture and Related Corporate Realities, Richard D. IRWIN, Inc., PP.32-36 1985

12. Schein, E. H., Organizational culture and leadership, San Francisco: Jossey-Bass, 1985.

13. Simon, H. A., Administrative Behavior, N.Y.:A Division of MaCmillan Publishing Co., p.154., 1976

14. William G.&Ouchi., “Efficient Cultures:Exploring The Relationship Between Culture and Organizational Performance,”Administrative Science Quarterly, Vol 28, p.468., 2-1981

15. Wallach,E.J.,”Individuals and Organizations:The Culture Match,”Training and Development Journal, Feb,pp.57-66,1983.