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第一章总则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。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。第三条加强企业文化建设至少应当关注下列风险:
Chapter I General Provisions Article 1 In order to strengthen the building of enterprise culture and bring into play the important role of corporate culture in the development of an enterprise, this Guideline is formulated in accordance with the “Basic Norms for Enterprise Internal Control.” Article 2 The term “corporate culture” as mentioned in these Guidelines refers to the values gradually formed by enterprises in the practice of production and operation, which are values, management concepts and entrepreneurial spirit that are recognized and adhered to by the entire team, and the code of conduct formed on this basis. Article third to strengthen the building of enterprise culture should at least pay attention to the following risks: