在企业的经营活动中 ,有效地实施企业文化 ,不仅有利于促进企业文化建设 ,而且有利于提高企业的经营管理水平 ,更利于企业的整体形象。石油企业在企业文化建设过程中 ,应以企业价值目标为核心 ,以企业形象和企业精神为左右翼 ,构筑新型的企业文化体系。1　企业价值目标的制定与 In the business activities of enterprises, the effective implementation of corporate culture, not only conducive to the promotion of corporate culture, but also help to improve the management level of enterprises, but also conducive to the overall image of enterprises. In the process of building enterprise culture, petroleum enterprises should regard the goal of enterprise value as the core, take the corporate image and entrepreneurial spirit as their wings, and build a new type of corporate culture system. 1 enterprise value goals and development