Acknowledgments  My writing of this thesis has smoothly come to an end, and I hereby would like to extend my sincere gratitude to the following people for their selfless dedication and contribution to my thesis.34908
My profound gratitude first goes to Associate Prof. Zhang Yan, my supervisor, for her constant guidance and encouragement in the process of my writing. She offered me considerable and constructive advice, practical and profound suggestions on the completion of my paper. Just under her careful and patient guidance, I begin to get a clear idea of the paper and fully frame it out.  Without her support and help, the completion of the present thesis is impossible.
I would like to express my heartfelt gratitude to the teachers who have ever taught me throughout my college years, especially Prof. , my English Business Course teacher. Her profound knowledge of English Business inspired me to make efforts in English learning. I am also very grateful to all other teachers of the School of Foreign Languages who gave me direct or indirect help during my study in the college.
I am also grateful to my classmates and roommates for their encouragement, support, comments and wise advice.
Last, I wish to devote this paper to my parents for their everlasting dedication that they have shown since I was just a little child.
Abstract
In the decades since the beginning of China’s reform and opening-up, with the rapid growth of national social economy, business activities play a more and more important role in people's daily life. How to effectively enhance the value of business etiquette activities, help people to adapt to the social activities in the modern life, is a concern for the general public.

In the long-term of business practice, obviously, we can see that different culture backgrounds and behaviors have enormous influence in business etiquette. Western countries have developed a kind of standard of behavior which is formed in long term commercial activities. Foreigners interacting with Chinese has became increasingly like interacting with nationals from most other countries. However, no matter how many joint ventures we establish or how many of Chinese students undertake study in the West, Chinese will never scrap our own values, norms, attitudes, or rules of conduct. Chinese still view the world through Chinese lenses.

Therefore, it is vitally important to identify and distinguish between Chinese and Western business etiquette if we would like to eschew the collision of cultures and deal with foreigners more smoothly. After introducing the study of Chinese and Western business etiquette, analyzing the underlying factors behind these culture differences, the author conducts the study of the differences of the business etiquette in four aspects: meeting and greeting people, banquet etiquette, business meeting and gift-giving. In the end, the thesis concludes that in the context of cultural persity we should face the reality and overcome communicative obstacles to achieve smooth and effective intercultural communication and business transaction. The readers are expected to have a clear awareness of themselves and the counterparts, to appreciate the different cultures so as to achieve an effective communication in today’s international business environment.
 

Key Words: Chinese and Western Culture, business etiquette, variance analysis
 
摘要自从中国改革开放的几十年来，伴随着我国社会经济建设的迅速发展，商务活动在人们的日常生活中扮演着越来越重要的角色。如何才能有效提升商务礼仪活动的价值，帮助人们适应现代生活中的社交活动，是广大民众热切关注的问题。
在长期的商务实践中，我们能明显感觉到不同的文化背景和行为举止在商务礼仪中发挥着巨大的影响力。西方世界在长期的互相贸易往来中已经形成了一套相对约定俗成的商务礼仪， 中西方商务礼仪文化差异的对比分析:http://www.youerw.com/yingyu/lunwen_32621.html