Vietnam value system is commonly understood as the value system of the Vietnamese people in general, including all the 54 ethnic groups with 8 major language groups; however, there is nothing wrong if someone calls it the cultural value system of Vietnam. This is due to the intrinsic unity between culture and people - speaking of culture is speaking of people. There is no culture that does not belong to h a very high level, if not want to say the highest. The value presents the culture of evaluation. Good - bad, kind - evil, noble - humble, success - failure, progress - limitation... are not only the qualities inside the object and the attribute of the object but also the thing located between the object and people, evaluators. The requirements and benefits differ between evaluators, between different communities, whichallows the object to be visible to people under the appearances which may vary. However, to say so does not mean that the evaluation is something that can arbitrary or unscrupulous. The progress of the world community today creates the general principles, the general rules, and the general standards. Escaping from the common needs, common standards of the community or mankind, people may slip away from the culture. This is extremely important for determining the value system of Vietnam.