This study not only shows the direction of corporate governance culture, but also has a significance to the management of the corporate governance culture and has much reference to the conjugation of culture and institution.

• 本文研究不但为创新型企业的公司治理文化指明了方向，而且对公司治理文化的管理具有指导意义，同时对公司治理制度与公司治理文化的配合具有参考意义。