Abstract
Corporate culture has positive impacts on business performance of enterprises. Studies on corporate cul- ture have proven the relations between corporate culture and business performance of enterprises. Well aware of the roles of corporate culture in raising competitiveness, many Vietnamese enterprises have cared of and invested in to develop corporate culture. However, how developed corporate culture has become in each period of time, what activities enterprises should take to further corporate culture is not really clear, thus causing difficulties to enterprises when making plans to develop their corporate culture.