摘要:现阶段，我国很多中小企业已经完成了资本的原始积累，进入二次创业阶段。如何在制度、机制、文化、技术等方面力求创新，探索企业转型，解决长远发展的问题成为了一个重要课题。选好二次创业企业转型的突破点和着力点对于企业的持续发展具有重要的战略意义。本文针对二次创业，选取了企业文化建设和改革的角度,为处于瓶颈期的中小企业提出解决策略。首先分析二次创业困境的多方原因，再研究讨论了传统解决方案的利弊，阐述了企业文化建设在二次创业中多种作用，同时对该时期的企业文化的培养建设提出以“企业家文化”为核心的一主多元的网络型企业文化体系，并对该体系在中小企业中的具体实施提出了具有参考价值的策略。对化解二次创业危机，帮助中小企业平稳健康发展具有一定的理论和现实意义。　

关键词：中小企业 ; 企业文化 ; 二次创业

Abstract: From the reform and opening up to the mid to late 90s of last century, many small and medium enterprises in China completed the primitive accumulation of capital into the second start-up stage. But further development and expansion has encountered many "bottlenecks". How the systems, mechanisms, culture, technology, and to innovate, to explore business transformation efforts to become bigger and stronger to do good, to solve the problem long-term development has become an important research topic. Selected second pioneering breakthrough business transformation and focus for the sustainable development of enterprises of great strategic significance.In this essay, the second start, select the enterprise culture and the perspective of reform, as proposed in the bottleneck of the solving strategies of SMEs. First analysis of the plight of the second multi-party business reasons, and then discussed the pros and cons of traditional solutions, described the construction of enterprise culture in the second undertaking a variety of roles, while the period of building of enterprise culture to develop "a culture of entrepreneurship "as the core of a primary culture of diverse enterprise network system and the system implementation in small and medium enterprises made specific reference value of the strategy. 

Key words: SME; Corporate Culture; Second Venture