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No. 5 of the Application Guidelines for Enterprise Internal Control – 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)
| | 企业内部控制应用指引第5号－－企业文化
（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 财会[2010]11号 2010年4月15日）
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Chapter I General Provisions
| | 第一章 总则
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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。
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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。
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Article 3 To strengthen the construction of enterprise culture, an enterprise shall at least pay attention to the following risks:
| | 第三条 加强企业文化建设至少应当关注下列风险：
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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。
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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。
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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。
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