This article explored both of Chinese national culture characteristics and Hakka culture disposition of business culture of creating riches by Zhang Bishi.It made clear the fundamental reason of the cause of the success of Zhang Bishi is "Hakka Merchants " spirit.Through using Zhang Bishi as a representative of the excellent " Hakka Merchants " spirit,and combining with the local economy and small and medium-sized enterprises development,this article put forward the construction of small and medium-sized enterprises,with the main concept of enterprise culture.%从探究张弼士兼具中华民族文化特性和客家人文化秉性的经商创富文化观入手,明确指出张弼士事业成功的根本原因之一是"客商"精神。通过借鉴张弼士为代表的优秀"客商"精神,并结合梅州地方经济与中小企业文化发展的实际状况与要求,提出了构建梅州中小企业文化的主要思路。
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