In the knowledge economy,the corporate culture is essential for the development of enterprises,corporate culture is to build the core competitiveness of strategic initiatives, who have cultural advantages, will have a competitive advantage and development advantage. Outstanding enterprises must have their own excellent corporate culture, corporate culture is people-oriented new business management theory and methods, is to promote the development of enterprises, "the driving force of business," its enterprise management system, the guiding ideology, strategy development, management have played an important influence. And even the survival of enterprises play a decisive role. Therefore, the study of the corporate culture in the new situation, the use and practice is extremely important. In China, state-owned enterprises determines the development of the country, so the state proposed a series of deepening the reform of state-owned enterprises, the aim is to make state-owned enterprises from the previous planning system, come to the market. Follow the construction of state-owned enterprise system of corporate culture to deepen the reform of state-owned enterprises have a positive and important role. Tobacco companies,as state-owned enterprise’s unique business units in the establishment of corporate culture system case has its own characteristics in successes and failures, this paper based on extensive literature on the combination of the development process of the enterprise culture theory,review the concept of corporate culture, its characteristics The basic theory of value, etc., point out the corporate culture of special significance for the tobacco industry, it focuses on the four structural hierarchy of the corporate culture, combined with the advantages and disadvantages of corporate culture system arise from the Quanzhou Municipal Tobacco Monopoly Bureau, gives their views, and corporate culture system construction provides tobacco companies can learn the ways and methods. |