Although Wal-Mart has only a history of more than 50 years, its corporate culture has become a legend in the retail industry. Wal-Mart has always attached great importance to the role of corporate culture, giving full play to the role of corporate culture in promoting and ensuring the formation of a good mechanism for enterprises, and enhancing the cohesion and combat effectiveness of enterprises. This is also an important factor for Wal-Mart to rank first in the world rankings.

The essence of corporate culture lies in corporate philosophy, which is reflected in corporate values. Sam walton, the founder of Wal-Mart, advocates the service principles and cultural concepts such as "customer is God", "respect for every employee", "daily pursuit of Excellence", "don't put off today's work until tomorrow" and "always provide value-added services to customers", and regards them as core values, which are called treasures by the world. Sam walton's extraordinary creativity and the corporate culture he advocated and constructed are the source of the birth of a modern business myth.