Business philosophy is the core and soul of hotel culture construction, the starting point and destination of enterprise management, and the basic idea and concept running through hotel management. It is also the central structure of the cultural system. It aims to solve the value and significance of the existence of hotels and answer the two basic questions of "who am I" and "what do I do". Different corporate cultures have different business ideas. The business philosophy of American Boeing Company is: "Keep Boeing's leading position in technology and keep developing". Marriott's business philosophy is "friendly service and reasonable price". Motorola's business philosophy is: "Gloriously serve the society; Provide high-quality products and services at fair prices. " The core concept of Hisense Group is: "Create perfection and serve the society." Shangri-La's business philosophy is: "Asian reception provided by considerate staff." Many hotels in China have put forward the concepts of "guests first", "guests first" and "feel at home", which embodies the basic concepts in their operation. In the project investigation of the Ritz-Carlton Hotel Group in 2000, the research conclusion of the internal development trend of the hotel in the future 10 is: "The key to improving service is to make the hotel more like home. Rooms and bathrooms must be expanded, the air is fresh, the environmental requirements are getting higher and higher, and the family atmosphere is increased. " The concept of "creating warmth" puts forward the goal from hotel hardware and software, that is, tangible and intangible. In the environment, guest room facilities should be transformed like "home", and at the same time, guests should be given a sense of intimacy in service, so that guests can feel at home.