【正文】 tion for the development of our modern enterprises. This thesis pares American corporate culture and Chinese corporate culture to help people to have better understanding of present situation of Chinese corporate culture and find out key factors contributing to longterm outstanding performance in market petition. It may also help foreigners to learn more about Chinese corporate culture and the developmental trend of Chinese corporate culture. China has less experience in operating market business than those countries having experienced hundreds of years of capitalism, among which America stands as a successful representative of great economic achievements. Chinese history of academic study on management science and corporate culture is also naturally shorter than that of other developed countries. Therefore, it is quite necessary for China to learn from other countries’ experiences so as to find out the short cut leading to success.In this paper, the author firstly introduces the definition of corporate culture, and then discusses the characteristics of American and Chinese corporate culture. In the last part, the author makes a parison between American and Chinese corporate for reference of Chinese corporates.2. About corporate culture What is corporate culture?Corporate culture, also called organization culture, enterprise culture, or pany culture, has variety definitions.In the early 1980s, a book called Corporate Cultures was published. This book is credited with first popularizing the term “Corporate Culture”. Deal and Kennedy (1982) defines corporate culture as “the way we do things around here. It is the integration of value, myth hero and symbol.” According to Hu Zhenrong(1995), “corporate culture is the integration of values, moral standards, corporate philosophies, norms, logos, management styles, rules, regulations etc. that is formed and established while working for corporate goals and is agreed and observed by all the members in the corporation, the core of corporate culture is corporate spirit and corporate value.”The most influential definition is the one made by Edgar. H. Schein(1990). He said: corporate culture is a pattern of basic assumptions—invented, discovered or developed by a given group as it learns to cope with problems of external adaptation and internal integration. This pattern has worked well enough for the group to be considered valid and therefore is to be taught to new members as the correct way to perceive, think and feel in relation to those problems. Functions of corporate cultureThe main function of corporate culture is its great influence on a pany’s achievements. The core of corporate culture are corporate values, such as beliefs, mitments, principles or philosophies, and so on. They are the key factors to achieve longterm goals. Corporate values are about what kind of panies they are, what they believe, where they are headed, and how they get there. They are the foundation for corporate actions and achievements.Many global panies attribute their success to their corporate values. For example:Merrill Lynch states:Our mitment to guide our individual and organizational conduct by the Principles helps us in achieving status as one worldclass pany. As Merrill Lynch grows evermore diverse and global, the Principles will help us to define further who we are, what we believe and what we aspire to be for ourselves, our clients and stakeholders.Levis’ states:Our values are fundamental to our success. They are the foundation of our pany, define who we are and set us apart from the petition. They underlie our vision of the future, our business strategies and our decisions, actions and behaviors. We live by them. They endure. As we look at our history, we see a story of how our core values work together and are the source of our success.Dell states:We have a core set of values that define the pany we are, and that we aspire to bee—and we call these the Soul of Dell. As we grow our business globally, we are mitted to putting these values in action. And they further help us growing.3. Characteristics of American corporate culture and Chinese corporate culture Characteristics of American corporate culture Characteristics of American social culture Individualism and worship of moneyAmerican people highly advocate the spirit of individualism. They encourage people to express their own opinions, make their own decisions and to succeed by themselves. For Americans, people should show individual initiatives and should move from the bottom of the society by his own efforts other than by birth. They are encouraged to “speak up” and make sure their individual views are heard. They keep in mind of selfinterest and pay more attention to working process instead of people’s feeling. People are inspired by the achievements of themselves. One of American people’s values is that “There are no permanent friends, but permanent interests.” It may sound quite unacceptable for Chinese people who value “truthfulness” and “righteousness”. Under the influence of this value, earning money is the chief goal for American people. For them, money is a way to measure their achievements.In America, rich men are heroes. Businessman is greatly respected and everyone dreams of creating a pany and being rich. “Poverty is the result of laziness and earning money is the order of God.”This kind of value is against traditional Chinese value that despises businessmen and past socialism moral that regards richness an evil. The spirit of venture and pioneerThe image of western cowboy is the symbol of American spirit of venture and pioneer. They believe that “No risks，no gain”。 “Recreant will never have great achievements”. American people are used to looking into the future. They believe everything is possible, beggars can be riches. Continuous innovationThe spirit of innovation is deeply rooted in American people’s mind. Many modern inventio