商務華語教學在近年來受到各界的重視，隨著大中華區的經濟繁榮景象，有越來越多的外籍人士學習商務華語。許多研究及現象顯示語言及文化息息相關，不僅是生活華語課程重視文化教學，商務華語教程中即便初級教材也包含大量文化內容，然而，商務華語教學中的文化教學在目前的文獻中並無深入研究且教學方向莫衷一是，有鑒於此，本研究針對外籍商務人士對於學習商務華語時研習文化內容的觀點與需求進行調查研究；專業外籍商務人士在此研究中被問及他們認為在商務華語課程中教授何種文化內容對於他們在華語區工作經商最有助益。論文首先探討商務華語及文化教學的相關文獻與理論，其次推衍用以檢驗文化教材內容之量表，再由受測者表示相關量化及質化之意見與看法。研究結果顯示，具有跨文化及小文化要素的華商文化價值觀最受到重視，再者為華商的行為文化及經濟環境文化內容。根據研究結果，本文提出初步的商業華語文化教學模組及其相應的文化教學方法，並於文末提出未來研究發展方向。

Business Chinese Teaching and Learning has been very popular during the last decade. A great number of learners worldwide find an increasing demand and interest in learning business Chinese. Studies have shown that language and culture are closely related. It is common to see general Chinese as well as business Chinese study programs integrate culture studies. However, the content of business culture study in business Chinese teaching and learning has never been fully discussed, and what should be taught is still a question. To fill the void of the current literature in this field, this study explores foreign business professionals’ needs for learning Chinese business culture. In-service business professionals were asked about their opinions on what kind of cultural content learned from their business Chinese courses is most helpful to them when working in a Chinese-speaking region. This paper begins with a literature review of teaching and learning business culture in language courses followed by the development of parameters for examining the range of cultural content that is likely to be delivered in classrooms. The results of this research show that cultural content regarding intercultural communication, beliefs, values, and other subtle matters as expressed in language are regarded as the most important and helpful. The respondents also identified useful methods for teaching and learning Chinese business cultural content. A theoretical model for Chinese business culture teaching and learning is thus built. Recommendations for the teaching content, teaching methods, and material development are provided accordingly in this paper.