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With globalisation and the opening of China’s borders, there has been increasing business and government interaction between China and the US. Given US interest in China’s market and the cultural distance between these two countries, it is imperative for US business persons not only to understand Chinese values, but also to examine how Chinese relate to US values. To this end, this study examines the attitudes of a sample of Chinese with regard to 10 US core values and compares their attitudes to those of a sample of US Americans. Despite some significant differences, the results of this study point out that the Chinese and US respondents exhibited many similarities in their attitudes.

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