中文摘要：

文章在梳理企业价值观测量及相关文献的基础上,采用内容分析法对中国40家和美国46家2013年世界500强企业的价值观进行了调查,并根据沙因企业文化理论模型框架进行了实证分析。研究表明：中美两国企业价值观在外部适应维度方面表现出了高度的一致性;由于民族文化的差异导致内部整合维度方面存在较大差异。其中,中国企业更重视创新、绩效以及员工态度,美国企业则强调尊重、团队和以人为本;中国企业强调忠诚、奉献、敬业、拼搏、和谐等牺牲性价值观,美国企业强调平等、尊重、信任、合作和分享等智慧型价值观。与同类研究进行了比较分析,并得出了研究结论。

英文摘要：

Based on sorting corporate value measurement and analyzing relevant literatures, this paper investigates the values of top 500 global enterprises including 40 Chinese enterprises and 46 American enterprises in 2013 by content analysis method, and carries out empirical analysis of Schein＇s corporate culture theory model. This research shows a high consistence of corporate values in the dimension of external adaptation between enterprises in the two countries. Besides, the differences in national culture result in large discrepancy in the dimension of internal integration. Among these differences, Chinese enterprises show more emphasis on innovation, outcome and employee＇s attitude, while American enterprises put more weight on respect, team and people orientatiorL What＇s more, Chinese enterprises stress sacrifice values such as loyalty, contribution, devotion to work, striving and harmony, while American enterprises emphasize wisdom values such as equity, respect, trust, cooperation and sharing. In the end, comparative researches are done between this paper and similar researches, and some conclusions are drawn.