Corporate Culture, also known as Organizational Culture, is the unique cultural image of an organization composed of its values, beliefs, rituals, symbols, ways of doing things, etc. In simple terms, it is the various aspects that an enterprise demonstrates in its daily operation.

Employee culture, also known as the value culture of an enterprise, is a cultural form corresponding to corporate culture. Employee culture is centered on employees and is a kind of quality culture, while corporate culture is centered on the enterprise and is a kind of management culture.

Corporate culture is the spiritual wealth and material form with the characteristics of an enterprise created under certain conditions in its production, operation and management activities. It encompasses the corporate vision, cultural concepts, values, corporate spirit, moral norms, behavioral standards, historical traditions, corporate systems, cultural environment, and corporate products, etc. Among them, values are at the core of corporate culture.

Corporate culture is the soul of an enterprise and an inexhaustible driving force for its development. It contains very rich content, with the core being the spirit and values of the enterprise. The values referred to here do not generally mean various cultural phenomena in enterprise management, but rather the value concepts held by the enterprise or its employees in their business activities.

Corporate culture is the sum total of the business philosophy, business objectives, business policies, values, business behaviors, social responsibilities, and business images formed by an enterprise in its business activities. It is the fundamental manifestation of an enterprise's personalization and the soul of its survival, competition and development.

Corporate culture is composed of three levels:

(1) The material culture on the surface is called the "hard culture" of an enterprise. Including factory appearance, factory looks, mechanical equipment, product design, appearance, quality, etc.

(2) Intermediate-level institutional culture, including leadership systems, interpersonal relationships, as well as various rules and regulations and disciplines, etc.

(3) The spiritual culture of the core layer is called "corporate soft culture". It includes various behavioral norms, values, the group consciousness of the enterprise, the quality of employees and fine traditions, etc. It is the core of the corporate culture and is called the corporate spirit.