Corporate culture is the most valuable immaterial capital and is one of the inherent factors to influence the corporate development.This paper begins with the meaning and characteristic of corporate culture,discusses the relationship between the Corporate culture and the Corporate strategy,and points out that Corporate culture and its Strategy has intrinsic coherence: the Corporate culture leads the strategy and supports strategy implementation.At last,the article stresses the lack of culture management of Chinese corporations and several key points in establishing corporate culture in different development stages.