The ubiquity of information asymmetry in reality leads to adverse selection as well as moral hazard and the increase of enterprise's cost and decrease of profit. Thus it has a negative impact on the survival and development of enterprises. This paper regards the enterprise culture as the common sense of the enterprise and the reduction of asymmetric information. It can decrease the transaction costs by reducing uncertainty including lowering the bad effect of adverse selection and moral hazard. Therefore, the enterprise culture can be considered as an important capital form which brings revenue directly.