Based on the construction theory of the West Metal Materials Co., LTD., and in order to cultivate employees' social morality, professional ethics, personal qualities and correct values, improve the visibility, civilization and reputation of the enterprise, and enhance the cohesion, competitiveness and productivity of the enterprise, we adhere to the people-oriented, and make every effort to carry out the construction of enterprise culture with the characteristics of my REFRA Company, carry forward the spirit of the enterprise, and practice the values of the enterprise, and achieve the organic unity of the development strategy and the vision of the employees, the harmony between the philosophy of the operator and the concept of the employees, and the simultaneous improvement of the inner world of the employees and the external environment. Organic unity of the development strategy and staff vision, the operator's philosophy and staff concepts in harmony, the staff's inner world and the external environment to improve synchronization, the construction of a harmonious corporate culture, and promote the construction of my Reflexion from the four levels (the spiritual culture layer, the institutional culture layer, the material culture layer and the core level) to develop in a coordinated manner.