世界各國的企業都有其自己在經營管理上的特色，這本是無可厚非。惟對日本企業而言，重視企業的「經營理念」是最為顯著而相當耀眼之特徵。日本的絕大多數企業都認為，企業沒有「經營理念」，就沒有自覺性的經營可言；亦就猶如在漆黑的深夜裡，不辨方向，不知所從，即使陷入泥沼亦不得而知，這是相當危險的事。誠如日本經營之神－松下幸之助所謂：『一個企業的成功，當然涉及許多層面的條件和因素，至於是否有正確的經營理念，無疑是最重要的因素』。換言之，「經營理念」居於主宰企業成敗的核心地位。經營理念之於企業，猶如羅盤之於航海中的船舶；因此，它的重要性不言而喻。
日本企業的經營理念，再過去數十年來對日本企業的經營發揮了極為重要的作用。雖然九十年代末期以來，日本國內在泡沫經濟摧殘下，企業經營飽受多重危機，但企業經營者仍本持著「企業家的社會責任」，努力克服萬難解決困境。因此研究日本企業的經營理念，以科學的角度來分析和借鏡，對台灣企業未來的改造與重組，以虛心學習市場和研究市場的態度，認識如何在市場中取得主動權，顯然絕對有其實益和必要的。

Most Japanese enterprises treat management philosophy and idea, among other resources, as the most important factor contributing to the success of their business .The importance of management philosophy is also highlighted in the following words made by the founding father of Matsushita Corporation, he once said：the key success factors of management of course consist of many different aspects, yet no doubt the correct philosophy is the most important one.
Though business in Japan had generally suffered during the past two decades due to the bubble economy, most firms still sticked to the basic principle of: “Social responsibility of business” and periods. This paper then suggests that after careful study and critical selection we should benefit much from the essence Japanese management philosophy and practice.