Abstract: the soul of an enterprise is the enterprise culture， a culture of the enterprise is not impossible to keep creativity and sustainable management Enterprise culture is the enterprise management philosophy and enterprise spirit as its core， enterprise staff belonging， enthusiasm and creativity of humanistic management In the fierce market competition， the enterprise culture to the survival and development of enterprises， the bigger role as the cornerstone of competitiveness of enterprises and the key factors in the process of Successful enterprise culture can accomplish a enterprise， the enterprise culture can also failed to destroy an enterprise， enterprise culture is the key factor of the core competitiveness of the Excellent enterprise culture， will greatly promote the development of enterprises， and will weaken the organizational This paper firstly introduces the related theory of enterprise culture， and the north Taiwan iron and steel group And the enterprise culture of a simple introduction， analyzed the north Taiwan steel company in enterprise culture construction process problems and reasons of the problems， and discusses the countermeasures to solve these problems， the method， the goal is to help north Taiwan steel group company establish perfect enterprise culture construction mechanism， establishing and perfecting the enterprise culture atmosphere， to enhance the core competitiveness of the Key words: the core competitiveness of enterprise culture， and the spirit of enterprise
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