| The reconstruction of the corporate culture system is the key problem in the process of the corporate institutional change under the circumstances of the socialist market-oriented economy, because it relates to the transformation of the Chinese corporations. And further, the establishment of the socialist market-oriented economy system has an important bearing on it. Although Chinese corporations have accumulated abundant corporate cultural resources, the existing corporate culture system have many mistakes which do not meet to the socialist market-oriented economy. Because of this, we can draw a conclusion that the existing corporate culture must be reconstructed. To the problem of how to reconstruct the corporate culture system, this article has not put forward some detailed measures, but discussed several guiding principles. Among them, the principle of direction points out the correct way in the process of reconstructing the corporate culture system. The principle of basing on realities provides a foothold for the reconstruction. The principle of inheriting in a critical way and the principle of absorbing and learning solve the problem of how to deal with the traditional culture and the foreign culture. To reconstruct the corporate culture, we must know its main content. From three levels, the article analyzes the main content of the corporate culture system, which meets to the needs of socialist market-oriented economy. The first level is the corporate macro culture, which contains the free and independent culture and the social responsibility culture. The second level is the corporate intermediate culture, which contains the consumer-first culture and the competition-cooperation culture. The third level is the corporate micro culture, which contains the collective culture, the humanity culture, the equality and efficiency culture, and the ability-standard culture. Combining all of these cultural factors, the article preliminarily establishes a set of corporate culture system. |