Similarities and differences from the perspective of value International business activities are a kind of cross-cultural economic activity. With the development of policy, economy and culture,international business activities happen frequently, which accelerates our pace into the world economy, and then promotes China's economic development. However, international business activity is the communication of different cultures, the neglect of different cultures leads to misunderstandings in cross-cultural business activities, resulting in some of the unnecessary conflicts. Cultural values as the core layer, directly determines the differences between various cultures. Because of different historical periods, different societies and differentClass, people's values are different. At the same time, values also dominate other people’ ideas, such as the view of the world, interpersonal concept,concept of time and so on. Since values have a significant impact on the of business activities, it is very necessary to discuss the similarities and differences between business activities from the perspective of values.A.Attitude to a transaction In other words,Comparison between the two countries for business people trading at the attitude of business activities. Contract popular in Western countries, the authority of the contract must be respected, which is the performance of the Western concept of Cultural Affairs; East View of the Cultural Affairs is the pursuit of a harmonious, ethical supremacy in people's minds, which has been occupying a central position. In business activities, if there is a problem, then the Americans think the best way to solve the problem is the public debate. The way to find a solution will not affect...