时代的发展要求企业具备全球化视野,跨国企业的成功案例反映了文化价值观在企业管理中的重要作用,而企业管理举足轻重的一环就是商业行为规范的制定,体现人类社会正确发展方向的行为规范已成为企业文化的重要组成部分。雀巢公司、可口可乐公司、施乐公司、UPS公司、AT&T公司等这些成功的跨国企业在商业行为规范中的文化价值观值得研究借鉴。 The development of the times requires that enterprises have a global perspective. The successful cases of multinational corporations reflect the important role of cultural values ​​in business management. The most important part of business management is the formulation of norms of business conduct and the codes of conduct that reflect the correct development of human society Has become an important part of corporate culture. Cultural values ​​such as Nestlé, Coca-Cola, Xerox, UPS, AT & T, etc., are all worth learning from the norms of business conduct.