Abstract: Under the market economy，business culture is an important basic cultural course in the vocational edu． cation field because of the development of society．It is of great importance to establish the relative cultural idea and thi— nking model and improve the vocational quality for students．11lis paper focuses on the right identification for the nature of business culture course，construction of the frame for the COUI'I眈material，and holds a effective discussion and practice in teaching practice，which gained a primary achievement in the development and construction of General Basic Courses in vocational colleges．