The problems of the development of the corporate culture of enterprises are becoming more and more relevant in modern business conditions. In this regard, the terminological apparatus regarding the essence and content of the definition of “corporate culture” needs further scientific research. This, in turn, will make it possible to single out the object properties and features of the transformation of the corporate culture of transport and logistics enterprises and will provide a basis for determining indicators for assessing the level of its development. The analysis of the literature on management and the theory of organizations shows that there is no single scientific approach to the interpretation of the concept of “corporate culture”. It was established that foreign and domestic scientists use different terms to define the semantic meaning of this category, namely: organizational culture, organizational culture, organizational climate, corporate commitment, organizational health. For the most part, researchers understand corporate culture as: the way of thinking of the company's personnel, which has become a habit and has become a tradition; a method of action shared by all employees of the enterprise; set of beliefs and expectations; acquired semantic systems capable of creating a cultural space; philosophical and ideological ideas, values, symbols, myths, beliefs, expectations and norms; certain positions, points of view, manners of behaviour; a dynamic system of rules followed by all company employees; integral characteristics of the company, etc. Existing scientific approaches are conditionally systematized according to the following groups: functional, psychological, normative approaches. As a result of the generalization of theoretical approaches to the use of the appropriate conceptual and categorical apparatus, the definition and content of the formulation of the category “corporate culture” have been clarified, which allows us to consider it as a system of values, certain convictions, beliefs, ideas, expectations, symbols, as well as operating principles, norms of behaviour, traditions, rituals, etc., which have developed over a certain period of time at the enterprise or in its divisions in the course of activity and are accepted by the majority of employees.