中文摘要：

资源、地理、人文和历史等方面的差异催生了各具特色的区域商业文化，区域商业文化又导致了区域间经济发展中的巨大差异。因此，商业文化的产生、影响因素和衍变过程成为理论界和实务界的研究热点。文章选择两个商业文化颇具特色的省份——浙江省和山东省，就两个省份在商业文化的形成、商帮特点、儒家文化对传统和新鲁浙商业文化的影响进行了比较分析，阐述了鲁浙两省商业文化的异同、优劣势及其作用效果，提出了优化鲁浙商业文化的若干对策建议，以期为我国商业文化尤其是鲁浙商业文化创新提供一定借鉴。

英文摘要：

Many factors, such as history, districts, natural resources and traditional culture, play significant roles in the forma- tion of business culture, which then dramatically promotes great differences in regional economic developments. Hence the evolu- tion, the factors, and the changes of business culture have drawn great interest in research. The authors discuss this topic by compa- ring the similarities and differences in the key aspects of two typical business cultures, Shandong business culture and Zhejiang busi- ness culture, each including the formation and evolving processes, business grouping and impacts from Confucian core values. Meanwhile, the advantages and weaknesses of the two typical business cultures are analyzed as well. Finally, several suggestions on how to optimize the deve｜opment of the two business cultures are provided with an aim of offering insights in culture innovation as a whole.