The author believes that corporate culture focuses on the category of "superstructure" and institutional system focuses on the category of "technical level". In the process of corporate culture construction, enterprises not only need to establish a perfect theoretical system, but also need to take strong measures to improve publicity, execution and execution. Only by establishing a scientific and complete institutional system to guide and standardize all work and let employees practice corporate culture in their daily work can corporate culture and institutional system be organically combined, thus promoting corporate culture to take root. —— Mei Jie culture of Henan Zhongyan Nanyang Cigarette Factory plays a leading role in the system. Only by integrating the humanistic concept of corporate culture into the institutional system can we give full play to the role of the system and truly mobilize and bring into play the enthusiasm of enterprise organizations, teams and members. At the same time, the concept of competence-based in corporate culture should be integrated into the system. The concept of competency-based is to assign posts according to employees' working ability and give full play to employees' enthusiasm and creativity. Institutional system plays a supporting role in corporate culture. On the one hand, the construction of institutional system can promote the landing of corporate culture; On the other hand, the institutional system effectively ensures that corporate culture can effectively play its leading role by tracking and positioning corporate culture. Corporate culture and institutional system are both independent and interrelated. With the gradual transformation of enterprise management from system management to cultural management, the relationship between them will become closer and closer. -The Sun Shuli system of Enshi Bureau (Company) in Hubei Province has a subtle influence on employees' behavior, while the system regulates employees' behavior with certain compulsion. The role of corporate culture often needs to be realized through some kind of carrier, such as holding cultural performances that employees are willing to participate in, publicizing the concept of corporate culture, deepening employees' understanding of corporate culture, and thus affecting their actions from the ideological level. The role of the system is generally achieved by restraining the daily behavior of employees. If employees violate the relevant enterprise systems, they will be punished accordingly, so as to standardize the work and study order of employees. A corporate culture that can constantly stimulate employees' enthusiasm, initiative and creativity and promote employees to consciously abide by the system is appropriate. A good system should not only regulate the behavior of employees, but also restrain their enthusiasm and creativity. Perfect corporate culture and institutional system should complement each other in order to promote the healthy development of enterprises. -Jiangxi Ji 'an City Bureau (sub-bureau) Luo's corporate culture and institutional system are mutual "mother resources". Corporate culture leads the construction of institutional system, which can clearly reflect the spiritual core of corporate culture. Corporate culture and institutional system are closely combined. Corporate culture is the embodiment of corporate personality, and corporate culture with business philosophy, values and social responsibility as the carrier is the value concept to guide and standardize employee behavior. In the process of enterprise development, it is necessary not only to restrain employees through various management systems, but also to influence employees subtly with long-term accumulated corporate culture. Enterprises make a series of enterprise systems according to their own core business philosophy, and constantly innovate and improve them to make them more in line with the actual development of enterprises. Only the coordinated development of corporate culture and institutional system can promote the improvement of the overall strength of enterprises. —— Fan Longlong of Raoyang County Bureau of Hebei Province (Marketing Department) Behind every successful enterprise, there is not only a perfect management system, but also a vibrant culture. Corporate culture is the general name of long-term ideals, basic values and codes of conduct accumulated in enterprise management. It has the characteristics of an enterprise and has a strong appeal and cohesion for cadres and workers. It is impossible for enterprises to achieve long-term development by emphasizing the institutional system and ignoring the corporate culture; If we only emphasize the corporate culture and ignore the institutional system, it is impossible for enterprises to operate normally. Enterprise system is an important embodiment of enterprise culture. Enterprise system is not only the behavior and norms that cadres and workers follow, but also reflects the connotation of enterprise culture. Enterprise system emphasizes external behavior, and enterprise culture emphasizes internal consciousness. Enterprise system is the supervision and management of employees and the code of conduct that employees must abide by. Corporate culture embodies the values and cohesion of enterprises and employees. Enterprise system and enterprise culture are inseparable. Under the guidance of corporate culture, the institutional system has been continuously improved, and the cohesion and centripetal force have also been continuously enhanced. The two are one inside and one outside to ensure the long-term development of the enterprise. -Ceng Peng, Chongqing Liangping County Bureau (sub-bureau) commented that corporate culture and system construction should have a long history. Chu Shanshan's "honesty, dedication, passion, embracing change, teamwork and customer first" are the six core values of Alibaba Group's corporate culture. In this group, its founder Ma Yun refined these core values into specific rules and regulations, and incorporated the implementation effect into the assessment of employees, which not only enhanced the cohesion of the enterprise, but also added impetus to the development of the enterprise. It can be seen that in Alibaba Group, corporate culture and system construction are inseparable. The author believes that if culture is the "source", then the system is the "flow". System construction originates from corporate culture, which leads the system construction; The implementation of the system is not only a process of highlighting and practicing corporate culture, but also a process of promoting corporate culture. The source is clear and the flow direction is clear. Enterprise culture must conform to the reality of enterprise development, and its spiritual connotation should also have cohesion and guidance. Only by combining the actual work of various departments and the post characteristics of employees, making reasonable plans and transforming corporate culture into scientific and practical regulations and rules can we ensure the correctness, standardization and feasibility of the enterprise system. This can be traced back to ancient times. Culture not only plays a decisive role in the specific content of the system, but also plays an important guiding role in the implementation direction of the system. Only by using culture to guide employees' daily work and regulating employees' daily behavior with systems can we ensure that employees follow the rules and regulations without deviating from the core development concept of the enterprise. Corporate culture, like "consciousness", can guide and standardize employees' implementation system invisibly; The employee execution system, like "practice", can well embody and enrich the cultural connotation. To truly realize the "long history" of the two, it is necessary to coordinate the corporate culture and system construction and "integrate body and mind". First of all, enterprises should strengthen cultural training and publicity, penetrate the core values of enterprises into the daily behavior of employees, and make them accept and identify with corporate culture, so as to realize the internalization of culture. Secondly, system construction is the embodiment and expression of corporate culture and the carrier of corporate culture. Enterprises should pay attention to "solidification in the system" when propagating culture, and establish a comprehensive and meticulous enterprise system. Thirdly, enterprises should innovate working mechanism, implement the system through strong organizational guarantee and effective internal and external supervision, and refine and enrich corporate culture through various activities and ceremonies. In this way, culture and system, one hidden and one obvious, blend into one, imperceptibly affecting the behavior of employees, and also condensing the joint force of enterprise development. Only by strengthening the construction of "source", constantly supplementing the stamina of "flow", leading the direction of "flow" of the system with the "source" of culture and enriching the "source" of culture with the "flow" of the system can enterprises achieve long-term development.