AbstractBusiness strategy is the company for long-term development, so that an enterprise's resources and business activities of its operating environment matched to co-adapt to each other, promote each other to develop long-term business development. Its status is critical in enterprise development. Since the late 20th century, made 80 of culture and enterprise management of joining together. Culture refers to the company by its values, beliefs, ways of doing things composed of its unique cultural image.Corporate culture to culture management has become a trend in business management. Level Peninsula Hotel Huizhou Minoru acts as a leisure tourism development in Huizhou strong point, it's different development and individual growth in the tourism industry will be more competitive so of Huizhou. The building of enterprise culture to the strategic direction of this concept system will lead the development of this differentiation.引 言自 20 世纪初以来，随着科学技术的进展和经济全球化的进展，企业管理工作的中心经历了几次管理主题的演变，由最初开始的以生产管理为中心，转变到开始以营销管理为中心转变到开始以战略管理为中心。在企业的经营管理中企业战略是企业面对激烈变化、严峻挑战的环境，为求得长期生存和不断进展而进行的总体性谋划。但进入 21 世纪以后，以信息和网络社会为标志的知识经济时代的到来了。企业在经历了最初的经验管理、科学管理和战略管理后，正日益认识到企业最高层次的竞争已经不再是资金、技术、人员、策略的竞争，而是人才与文化的竞争。谁家的人才塑造了优秀的文化，谁拥有了最优秀的经营理念并且转化为企业行为，谁就会成为市场竞争的优胜者。这使得企业走上了如何让企业管理的文化管理承接上具有全局性、长远性、纲领性的企业经营战略并与之结合令企业获得更大的进展的道路上。本文通过讨论惠州稔平半岛的酒店的进展态势寻出经营战略，然后结合当地文化风俗找到差异化进展的突破口。总结出一些实践性理论。希望能协调企业文化与企业经营管理的关系，发挥战略导向型的企业文化...
