Chinese and Japanese cultures have many similarities and remarkable discrepancies.The culture of Japanese enterprises reflects "harmoniousness",while that of Chinese enterprises emphasizes "the golden mean of the Confucian school".Therefore,the cultural conflicts often occur among the Sino-Japanese joint ventures,which in turn,lead to managerial conflicts in the economic cooperation of the two countries.We should strengthen the cross-cultural communication in Sino-Japanese joint ventures,and diminish or eradicate the negative effects of the managerial conflicts due to the cultural differences.