When a person encounters difficulties on the way forward,there will always be a belief that supports him to continue.It is tenacious willpower,hope ahead,or the expectations of others.More or less will take some detours.But eventually it will always reach the end.For a company's development process,why not encounter difficulties?The enterprise also needs spiritual support.The development of the enterprise is inseparable from the core values.It can provide spiritual strength for the stable development of the enterprise.All members reached a consensus and became the standard for all members to judge right and wrong at work.There is a close relationship between the employees of the company and the values of the company.Only when they are consistent,can all employees have the same belief,and only then can the company develop for a long time and gain spiritual strength.Employees working in such a company can realize their own life values and ideals.Through a large number of online search materials and research on some literatures and other people's papers,through the integration of data,and finally the methods of induction and summarization,the paper first introduces the relevant basic concepts and theories,and then cultivates core values for Chinese SMEs.Some existing problems are analyzed and some suggestions and countermeasures are proposed for the cultivation of core values of SMEs in China