Abstract: The core problem of cultural construction of state-owned enterprises to is establish outlook on justice and benefit in line with China’s national condition. On the one hand, the state-owned enterprises want to pursue economic benefit; on the other hand, they also need to strengthen the spirit dynamism and pursue culture soft power. Chinese traditional culture provides important theoretical resources for the construction of contemporary culture in the state-owned enterprises in the outlook on justice and benefit. Based on the idea of “gentleman loves money, take the right way”, the state-owned enterprises’ cultural construction should work well with the relationship between enterprises and the country and the relationship between the individuals and the group, realizing the pursuit of “interest” based on the ”morality” principle. With regard to Chinese proverb “Etiquette after granary”, the misunderstanding of hypothetical judgment should be overcome, and from the perspective of comprehensive judgment, the “granary” and “etiquette” should be taken as coexistent relationship, in order to realize the “justice” and “benefit” of state-owned enterprises.

Key words: state-owned enterprise, cultural construction, outlook on justice and benefit