Building business culture plays an important role in the sustainable development of businesses and the economy. Therefore, it is necessary and emergency to obverse effective solutions to build the business culture under the condition of developing market economy and international integration in Vietnam today. During the process of building and developing a Socialist-oriented market economy, the Party and Government consistently respect the construction of business culture and enhance the cultural factors in the process of manufacturing and business, thereby promoting businesses to develop continuously and contributing to the sustainable development of the country. In this article, the author analyzes some general theoretical issues about business culture and proposes some solutions to build business culture in Vietnam today.