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Abstract Lenovo is the leading IT company in China, and Microsoft is the giant company in the USA in the same field. As the top companies in the fastest developing country and the most developed country, their corporate cultures are worthy of evaluation. The company competition can be loosely divided into four levels, namely, product competition, marketing competition, strategy competition, and culture competition. The success of product competition can only be a short-term process, and the success of marketing is a medium-term process. Success achieved by strategic methods can be ranked into the level of long-term success. However it is widely accepted that only the success achieved through corporate culture is the ultimate guarantee of the company’s long-term winning. The investigation made by IBM consultant company among the world-wide top 500 companies demonstrates that the source of their excellence is their outstanding corporate cultures; their compelling technical and administrative innovations. The pyrotechnic corporate culture is the real source for their fame as one of the top 500 companies. 5 Therefore corporate culture is vital to a company’s long-term growth. Economic growth can also be said to be a culture development process. Excellent corporate culture should be people-oriented and customer-centered. The corporate culture is meant to serve for the society and treat employees equally. The company, which has culture advantages, will have competitive edges. The founder of corporate culture theory, Lorence Miller, has made th
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