Guidelines for the Application of Internal Control in Enterprises No. 5 - Corporate Culture

企业内部控制应用指引第5号——企业文化

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

Chapter 1: General Provisions

  第一章 总 则

 Article 1  With a view to strengthening the building of corporate culture of enterprises, and displaying the important role of corporate culture in the development of enterprises, these Guidelines are formulated pursuant to the Basic Norms for the Internal Control of Enterprises.

   第一条 为了加强企业文化建设，发挥企业文化在企业发展中的重要作用，根据《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, corporate culture shall refer to the general name of the values, business philosophy and enterprise spirits that are evolved during the production and management practices of an enterprise, and are recognized and complied with by the whole enterprise team, as well as the code of conduct formed on that basis.

   第二条 本指引所称企业文化，是指企业在生产经营实践中逐步形成的、为整体团队所认同并遵守的价值观、经营理念和企业精神，以及在此基础上形成的行为规范的总称。

 Article 3  An enterprise shall, at least, pay attention to the following risks in building up its corporate culture:

(1) The risks of the lack of a positive corporate culture, which may cause its staff members to lose confidence and the sense of identity in the enterprise, and result in the lack of cohesion and competitiveness of the enterprise;

(2) The risks of the lack of pioneering spirits, innovation, teamwork and risk awareness, which may make it difficult for the enterprise to achieve its development objectives, and affect its sustainable development;

(3) The risks of the lack of a business philosophy featuring honesty and credibility, which may lead to the occurrence of fraudulent practices, causing losses to the enterprise and affecting its reputation; and

(4) The risks of neglecting cultural differences and business philosophy conflicts among enterprises, which may lead to failure in reorganization and mergers and acquisitions ("M&A").

   第三条 加强企业文化建设至少应当关注下列风险：

  （一）缺乏积极向上的企业文化，可能导致员工丧失对企业的信心和认同感，企业缺乏凝聚力和竞争力。

  （二）缺乏开拓创新、团队协作和风险意识，可能导致企业发展目标难以实现，影响可持续发展。

  （三）缺乏诚实守信的经营理念，可能导致舞弊事件的发生，造成企业损失，影响企业信誉。

  （四）忽视企业间的文化差异和理念冲突，可能导致并购重组失败。

Chapter 2: Building of Corporate Culture

  第二章 企业文化的建设

 Article 4  An enterprise shall take effective measures to actively cultivate a corporate culture with its own characteristics, guide and regulate the conducts of its staff members, build the enterprise brand with its main lines of business as the core, and form cohesion among all team members, thus promoting the long-term development of the enterprise.

   第四条 企业应当采取切实有效的措施，积极培育具有自身特色的企业文化，引导和规范员工行为，打造以主业为核心的企业品牌，形成整体团队的向心力，促进企业长远发展。

 Article 5  An enterprise shall nurture a development vision reflecting its own characteristics, positive values, a business philosophy featuring honesty and credibility, enterprise spirits requiring the performance of social responsibilities and pioneering and innovative work, as well as teamwork spirits and the awareness of risk prevention.

An enterprise shall attach due importance to the building of its corporate culture after M&A and reorganization, treat the employees from the acquired enterprise in an equal manner, and promote cultural integration of both parties to the M&A.

   第五条 企业应当培育体现企业特色的发展愿景、积极向上的价值观、诚实守信的经营理念、履行社会责任和开拓创新的企业精神，以及团队协作和风险防范意识。

  企业应当重视并购重组后的企业文化建设，平等对待被并购方的员工，促进并购双方的文化融合。

 Article 6  An enterprise shall, according to its development strategies and based on its actual situations, sum up the good traditions, tap on cultural heritage and refine its core value before determining the objectives and contents of corporate cultural building, and form corporate cultural norms, so that they become an important part of the code of conduct for its staff members.

   第六条 企业应当根据发展战略和实际情况，总结优良传统，挖掘文化底蕴，提炼核心价值，确定文化建设的目标和内容，形成企业文化规范，使其构成员工行为守则的重要组成部分。

 Article 7  Directors, supervisors, managers and other senior management personnel of an enterprise shall play a leading and exemplary role in the building of the corporate culture. They shall drive and influence the whole team with their outstanding characters and the down-to-earth style of work, and work with all team members to jointly create a positive corporate cultural environment.

The enterprise shall facilitate the effective communication of corporate cultural building at all internal levels, and shall strengthen the publicity and implementation of corporate culture to ensure that it is complied with by all staff members.

   第七条 董事、监事、经理和其他高级管理人员应当在企业文化建设中发挥主导和垂范作用，以自身的优秀品格和脚踏实地的工作作风，带动影响整个团队，共同营造积极向上的企业文化环境。

  企业应当促进文化建设在内部各层级的有效沟通，加强企业文化的宣传贯彻，确保全体员工共同遵守。

 Article 8  An enterprise shall integrate its corporate cultural building into its entire production and management process, effectively achieve the organic integration of cultural building and development strategies, enhance the sense of responsibility and the sense of mission of staff members, and regulate their conducts, so that the development of the enterprise fully reflects the individual value of each staff member.

The enterprise shall enhance cultural education and exposure for staff members to improve their cultural cultivation and inner qualities in an all-round manner.

   第八条 企业文化建设应当融入生产经营全过程，切实做到文化建设与发展战略的有机结合，增强员工的责任感和使命感，规范员工行为方式，使员工自身价值在企业发展中得到充分体现。

  企业应当加强对员工的文化教育和熏陶，全面提升员工的文化修养和内在素质。

Chapter 3: Assessment of Corporate Culture

  第三章 企业文化的评估

 Article 9  An enterprise shall establish a corporate culture assessment system, specify the assessment contents, procedures and methods, and enforce the assessment accountability system, so as to prevent its corporate culture from being a mere formality.

   第九条 企业应当建立企业文化评估制度，明确评估的内容、程序和方法，落实评估责任制，避免企业文化建设流于形式。

 Article 10  An enterprise shall focus on the following issues in assessing its corporate culture: whether the directors, supervisors, managers and other senior management personnel have performed their duties in corporate cultural building, whether all employees identify with the enterprise's core values, whether the business and management activities carried out by the enterprise are consistent with its corporate culture, whether the enterprise has a socially influential brand, whether the corporate culture of all parties to the M&A and reorganization is well integrated, and whether employees are confident in the future development of the enterprise.

   第十条 企业文化评估，应当重点关注董事、监事、经理和其他高级管理人员在企业文化建设中的责任履行情况、全体员工对企业核心价值观的认同感、企业经营管理行为与企业文化的一致性、企业品牌的社会影响力、参与企业并购重组各方文化的融合度，以及员工对企业未来发展的信心。

 Article 11  An enterprise shall attach due importance to the results of corporate culture assessment, consolidate and carry forward the cultural building achievements, study the unfavorable factors affecting its corporate cultural building by focusing on the problems found in the assessment, analyze the deeper reasons behind, and take timely measures to make improvement.

   第十一条 企业应当重视企业文化的评估结果，巩固和发扬文化建设成果，针对评估过程中发现的问题，研究影响企业文化建设的不利因素，分析深层次的原因，及时采取措施加以改进。