Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 4, No. 2, 2022 88 Research on the Cultivation of Harmonious Values of Private Enterprises from the Perspective of Common Prosperity Jingan Rao, Yan Xiong School of Marxism, Sichuan Normal University, Chengdu, Sichuan, 610066, China Abstract: Common prosperity is the meaning of socialism with Chinese characteristics and a Chinese-style road to modernization. Based on the important role of private enterprises in common prosperity and the deep accumulation of harmonious culture in China, it is urgent and conditional to put forward and cultivate the harmonious values of private enterprises. From the perspective of external environment, the new development concept is the fundamental compliance of the cultivation of harmonious values of private enterprises, and the reform of distribution system is the inevitable way of the cultivation of harmonious values of private enterprises. From the perspective of internal environment, the cultivation of harmonious values of private enterprises is inseparable from the value consciousness and value change of all employees of enterprises, and the design and implementation of harmonious value oriented system. Keywords: Common prosperity, Private enterprises, Harmonious values. 1. Introduction "Common prosperity" is Marx and Engels' basic assumption and scientific prediction of socialist society, and it is also the yearning of all people for a better life. At present, China has entered a new stage of development, and realizing the common prosperity of the people has become the core task of the party and the government, which is even more urgent. With the rapid development of reform and opening-up, private enterprises are the important responsible subjects of common prosperity, and the practical dilemma and behavioral alienation of private enterprises' social responsibility make it more realistic for private enterprises to promote common prosperity. Basu and Palazzo (2008) believe that corporate social responsibility comes from the cognitive interpretation and behavior within the enterprise. Relevant studies have shown that the behavior of the subject can only be determined by the concept and cognition of the subject. Therefore, only by focusing on the reconstruction of the internal values of enterprises can we drive enterprises to consciously assume the social responsibility of promoting common prosperity and fundamentally solve the problem. What kind of enterprise values can guide enterprises to actively assume social responsibility and promote common prosperity? Obviously, mercenary values cannot achieve this goal. As the core value concept of Chinese traditional culture, harmony, the Chinese wisdom of governing the country and managing the world, advocates peace, harmony and cooperation between people, between people and nature, and between people and society, and advocates giving consideration to justice and profit, and win-win cooperation, which can solve the coordination between corporate profits and social harmony and common prosperity. In other words, the harmonious values can guide the harmonious development of enterprises, so as to unify fairness and efficiency, economic and social benefits, profit-making and public welfare. From the perspective of system theory, the formation and strengthening of enterprise values depend on a variety of internal and external factors, and it is a complex and long process. Combined with the requirements of the times, it is of great practical significance to further explore its realistic approach under the task of common prosperity. 2. The Key Is to Lead the Reconstruction of The Value System with The New Development Concept The generation of harmonious values ultimately needs to be implemented in the reconstruction of enterprise value system, which requires further decomposition of harmonious values, forming a specific and clear system of value guidance and values, and forming a widely recognized structural dimension. Only in this way can the cultivation of harmonious values of enterprises have basic compliance and goals. The resolution of the Fifth Plenary Session of the 19th Communist Party of China (CPC) Central Committee pointed out that to promote high-quality development as the theme, we must unswervingly implement the new development concept. This is a strategic choice made by China under the comprehensive analysis of the international and domestic situation and the pre-judgment based on the law of development, and it is also the basic value guide of enterprise development. Innovation and opening up create opportunities for private enterprises, and promote enterprises to move towards high-end industrial chain and value chain; Green and sharing promote enterprises to carry out environmental protection investment, public service investment and public welfare undertakings, taking into account corporate profit and social responsibility; Coordinate, share and guide enterprises to adjust the relationship between enterprises and employees, internal interests and internal and external interests, and promote the balance of enterprise development. Innovate, green, open and coordinate to solve the external adaptability and flexibility of enterprises, and innovate, coordinate and share to solve the internal integration and stability of enterprises. These five aspects are internally unified in harmony, interact and coexist organically, enhance the external and internal harmony of the enterprise, comprehensively reflect the value pursuit of 89 harmony, and jointly promote the enterprise to achieve the unity of economic and social benefits on the basis of sustainable development. In 2020, the CPC Central Committee proposed to strengthen the value guidance of private enterprises in the United Front Work of strengthening private economy in the new era. It can be seen that practicing the new development concept is the process of shaping harmonious values. The cultivation of harmonious values of private enterprises must take the new development concept as the fundamental principle, implant the "core" of harmonious values through the value guidance at the macro level, and urge enterprises to decompose and internalize them into internal action programs, so as to reconstruct the value system, and the harmonious values can be truly implemented. 3. Distribution System Reform Is the Only Way for Private Enterprises to Cultivate Harmonious Values The purpose of private enterprises to establish harmonious values is to promote common prosperity. The theory of "three times distribution" was first put forward in view of the polarization between the rich and the poor caused by market economy. The two have the same goal but different functions. Harmonious values are the spiritual power of private enterprises to help common prosperity, and three distributions are practical ways. The third distribution is the logical hub between the harmonious values of private enterprises and common prosperity. The harmonious values of private enterprises must rely on the key channels of the third distribution in order to cultivate promising and dynamic, and make their values proved and recognized. Since the reform and opening up, China has implemented a distribution system with distribution according to work as the main body, multiple distribution methods coexisting, and redistribution adjustment by means of Taxation, social security and transfer payment. Such a distribution system has promoted people's enthusiasm and initiative in production and promoted the great development of economy and society, but there are still prominent problems in the field of distribution, such as the large income gap between urban and rural areas and regions, and the irregular order of income distribution. In order to promote common prosperity, on the one hand, we need to improve factor markets, reform the initial distribution system, reform the tax system and improve the redistribution means. On the other hand, as China's economic "cake" continues to grow and the socialist spiritual civilization construction has achieved results, the third distribution is ready to go. The Fourth Plenary Session of the 19th CPC Central Committee proposed to attach importance to the third distribution role and develop social welfare undertakings such as charity, while the Fifth Plenary Session of the 19th CPC Central Committee further proposed to improve the income and distribution pattern. The 10th meeting of the Central Committee of Finance and Economics "incorporated the third distribution into the basic institutional arrangement", and constantly clarified the social function of the third distribution. China's public welfare undertakings have developed rapidly, and the total amount of charitable donations has increased. However, there is still a lack of corresponding policies and institutional arrangements to encourage people to join the third distribution and make it bigger. In a word, when the income distribution system of three distributions is constantly improved, the role of private enterprises in cultivating harmonious values for common prosperity can have better practical feedback. Therefore, the reform of distribution system is the only way for private enterprises to cultivate harmonious values. 4. The Construction of Enterprise Culture Guided by Harmony Is the Basic Way Corporate values are the soul and spiritual core of an enterprise, and corporate culture is the product of the formation and function of corporate values. The cultivation of harmonious values of private enterprises is to build a harmonious corporate culture. The specific ways are as follows: First of all, harmonious value-oriented entrepreneurship provides ideological guidance. The values of the people who make up an enterprise constitute the overall values of the enterprise. The value consciousness and value change of enterprise leaders are the vanguard, and the mobilization and collective participation of enterprise members are the necessary ways. Entrepreneurs, as a group rather than individuals, have the common characteristics called entrepreneurship. It can guide business leaders to consciously establish values consistent with entrepreneurial spirit through group pressure and identity. Since the 18th National Congress of the CPC, we have attached great importance to the leading role of ideological essence in practice. In 2021, the first batch of great spirits that were included in the spiritual pedigree of the CPC people were announced, and entrepreneurship was among them. Entrepreneurship requires entrepreneurs to cultivate patriotic feelings, be brave in innovation, be honest and law-abiding, undertake social responsibilities, broaden their international horizons, implement new development concepts, and promote high-quality development of enterprises. It is emphasized that entrepreneurs should give consideration to economic benefits and social responsibilities, and promote the development of enterprises in the harmony of justice and benefit. The government's vigorous advocacy of entrepreneurship encourages entrepreneurs to establish harmonious values in a multicultural environment. At the same time, create an environment for the healthy growth of enterprises and entrepreneurs in the whole society, so that entrepreneurs can consciously assume social responsibilities and develop harmonious values. Secondly, employees' sense of belonging stimulates the subjective consciousness that gives birth to harmonious values. The development of enterprises depends not only on the foresight of decision makers, but also on the struggle of employees. The same is true for shaping the harmonious values of private enterprises, and it is crucial for employees to actively participate. This is closely related to employees' sense of belonging to the company and their sense of identity with harmonious values. A sense of belonging encourages employees to understand and know the values of the enterprise, and to fit in with them. When employees successfully identify with corporate values, they will actively spread to the people around them, thus creating a harmonious corporate atmosphere. However, according to the survey, 80% of the problems existing in enterprises are due to lack of communication, which makes leaders and decision-making employees unable to understand, and no one cares about employees' ideas and suggestions. In the long run, employees will have grievances, which will affect their work efficiency, 90 and they will also take an indifferent attitude towards the creation of corporate culture "[1]. Therefore, enterprises respect employees' opinions and protect their legitimate rights and interests, so that employees can have a sense of belonging and ownership, and they can play their main role in cultivating harmonious values. Employees' sense of belonging avoids the cultivation of harmonious values through blunt indoctrination. Instead, through open discussion and mutual persuasion, harmonious values gradually take root and sprout, and show up in employees' work behavior and daily life, which ultimately promotes the harmonious values of enterprises to become consensus and basic code of conduct. Finally, harmonious value-oriented entrepreneurs and employee groups provide organizational support. Leaders and employees will form various groups to help themselves develop through the strength of the group, which in turn can constrain their words and deeds. The most representative organizations are the All-China Federation of Industry and Commerce and the All-China Federation of Trade Unions, both of which influence corporate culture through ideological and political work. In the cultivation of harmonious values, on the one hand, entrepreneurs' organizations are guided by harmonious values in the process of formulating their articles of association, stating in the articles that enterprises should devote themselves to labor-capital relations, harmony between man and nature, justice and benefit. On the other hand, organize regular meetings and talks, grasp the trends of entrepreneurs' thoughts, advocate entrepreneurs to keep pace with the times, establish harmonious values that meet the requirements of the times, and guide entrepreneurs to make value changes. An entrepreneur is an organization that warms up the enterprise and speaks for the enterprise, and it can also guide the entrepreneur organization platform to play a leading role in value. As a worker's home, trade unions can also play the role of mobilization and organization, and help private enterprises cultivate harmonious values. 5. The Design and Implementation of Harmonious Value Oriented System Is the Fundamental Guarantee System is an effective way to integrate the core values of enterprises into the long-term development of enterprises, and a concrete and institutionalized corporate culture can exist in enterprises for a long time. Therefore, the design and implementation of harmonious value-oriented system is the fundamental guarantee for the cultivation of harmonious values of private enterprises. First of all, enterprises should evaluate internal strengths and weaknesses, analyze external opportunities and threats, and formulate a complete strategic plan and internal control system according to the nature and development goals of enterprises. All kinds of environmental factors need to be comprehensively considered here. The so-called environment is "various factors that influence the establishment, strengthening or weakening of specific policies, procedures and their efficiency" [2][3]. Secondly, learn from international experience, first build the vision and spirit of the enterprise under the guidance of harmonious values, and then formulate specific and specific codes of conduct. For example, the employee code tells employees which behaviors are in line with the harmonious values and supported by managers, and which behaviors deviate from harmony and cannot be tolerated by managers. Finally, through the reward and punishment system matching with the employee code, control activities are carried out to help employees understand and abide by harmonious values, and integrate them into their daily behaviors. 6. Conclusions Common prosperity is the fundamental goal of the socialist society and the goal and task of the Chinese government in the new journey. Cultivating harmonious values in Chinese private enterprises is an inevitable choice to realize the harmonious development between private enterprises and socialist society. From the external environment, the new development concept is the fundamental compliance of the cultivation of harmonious values of private enterprises, and the reform of distribution system is the only way to cultivate harmonious values of private enterprises. From the perspective of internal environment, the cultivation of harmonious values of private enterprises is inseparable from the value consciousness and value change of all employees of enterprises, and the design and implementation of harmonious value oriented system. Only by building a driving mechanism of internal and external power linkage, can we effectively promote the grounding of harmonious values, private enterprises and socialism go hand in hand, and the common prosperity of the future can be expected. Acknowledgment Fund: National Social Science Fund Project "Research on Social Embedding Path of Intelligent Creation Driving Labor Relations Transformation" (19BSH085). References [1] Dong Zhoufa. Strategic Analysis of Private Enterprise Culture Construction [J]. Chinese and Foreign Entrepreneurs, 2020(13):245-246. [2] Wu Shuipeng, Chen Hanwen, Shao Xiandi. Development and Enlightenment of Enterprise Internal Control Theory [J]. Accounting Research, 2000(05):2-8. [3] Wang Qinggang. On the Soul of Enterprise Internal Control— From Institutional Construction to Morality and Cultural Construction [J]. Journal of Zhongnan University of Economics and Law, 2014(01):119-125.