Double star celebrity culture is a kind of values, the core of which is seeking truth from facts, doing good and accumulating virtue. It is a characteristic cultural system that emerged and gradually formed in the course of the development of double stars. It is a theory and concept summed up by two star celebrities according to their own reality and seeking truth from facts. It is formed by integrating the traditional excellent culture of Confucianism, Taoism and Buddhism, taking Marxism Leninism, Mao Zedong Thought and Deng Xiaoping theory as the cornerstone, and integrating into the actual development of the enterprise itself.