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No. 5 of the Application Guidelines for Enterprise Internal Control 每 Enterprise Culture
(Ministry of Finance, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission, No. 11 [2010] of the Ministry of Finance April 15, 2010)
| | 企業內部控制應用指引第5號－－企業文化
（財政部、中國證券監督管理委員會、審計署、中國銀行業監督管理委員會、中國保險監督管理委員會 財會[2010]11號 2010年4月15日）
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Chapter I General Provisions
| | 第一章 總則
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Article 1 These Guidelines are formulated in accordance with the Basic Internal Control Norms for Enterprises for purposes of strengthening the construction of enterprise culture and giving play to the important role of enterprise culture in enterprise development.
| | 第一條 為了加強企業文化建設，發揮企業文化在企業發展中的重要作用，根據《企業內部控制基本規範》，制定本指引。
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Article 2 The term “enterprise culture” as mentioned in these Guidelines is a general term of the values, business philosophy and enterprise spirit which are gradually formed in the production and business operation practice of an enterprise and are recognized and observed by the whole team, and the code of conduct formed thereon.
| | 第二條 本指引所稱企業文化，是指企業在生產經營實踐中逐步形成的、為整體團隊所認同並遵守的價值觀、經營理念和企業精神，以及在此基礎上形成的行為規範的總稱。
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Article 3 To strengthen the construction of enterprise culture, an enterprise shall at least pay attention to the following risks:
| | 第三條 加強企業文化建設至少應當關注下列風險：
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(1) lack of positive enterprise culture, which may lead to employees' loss of confidence in and the sense of identity toward the enterprise and the lack of cohesion and competitiveness of the enterprise;
| | （一）缺乏積極向上的企業文化，可能導致員工喪失對企業的信心和認同感，企業缺乏凝聚力和競爭力。
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(2) lack of the awareness of making explorations and innovations, and teamwork and risk awareness, which may make the development objectives of the enterprise difficult to be achieved, and affect the sustainable development thereof;
| | （二）缺乏開拓創新、團隊協作和風險意識，可能導致企業發展目標難以實現，影響可持續發展。
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(3) lack of business philosophy of good faith, which may lead to the occurrence of frauds, result in losses of the enterprise and affect the reputation of the enterprise; and
．．．．．． | | （三）缺乏誠實守信的經營理念，可能導致舞弊事件的發生，造成企業損失，影響企業信譽。
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