价值观是人们关于事物利害、作用和意义等的态度、主张的系统观点。而企业价值观,是企业关于与自身相关事物的利害、作用和意义等的态度、主张的系统观点。在21世纪,成功的企业必须要有自己的价值观。企业价值观可使企业有明确的发展目标,是企业具有凝聚力,并着眼于长远的利益。因而,关国著名管理学家彼得·杜拉克在他的新著《21世纪的管理挑战》一书中指出:“组织与人一样,都必须有价值观。” Values ​​are people's attitudes and opinions about the interests, roles and meanings of things, and so on. However, the corporate values ​​are the systematic viewpoints and attitudes that enterprises hold about the interests, roles and meanings of things related to themselves. In the 21st century, successful businesses must have their own values. Corporate values ​​allow businesses to have a clear development goal is that enterprises have cohesion, and focus on the long-term interests. Thus, in his new book, The Management Challenges of the 21st Century, Peter Drucker, a renowned management scientist in the country, pointed out: “Organizations must have values, just as people do.”