建设具有中国特色的优秀企业文化，需要进一步从理论和实践的结合上准确定位。　　企业文化以价值观为核心，但要立足整体。企业文化有许多构成要素，包括企业价值观、企业精神、企业目标、企业民主、企业制度、企业道德等等。在这些要素中，企业价值观处于主导和支配地位，是? Building an excellent corporate culture with Chinese characteristics needs to be further accurately positioned from the combination of theory and practice. Corporate culture with values ​​as the core, but based on the whole. There are many components of corporate culture, including corporate values, entrepreneurial spirit, business goals, business democracy, business systems, business ethics and so on. In these elements, the corporate values ​​in a dominant and dominant position, is?