The core competence of a corporate business, made up of corporate culture, learning ability and innovations, constitutes a dynamic source. Under the core competence structures, the corporate culture finds expression in values and spirits, with learning ability in learning spirits, mechanisms and processes, and innovations in innovating spirits, mechanisms, knowledge reserves and innovating processes. Under the concerted efforts of the three key elements, flow out the original sources for competitiveness. In this context, the core competence has three layers in structures, with each layer having a core. Understanding the structures is helpful in evaluating and developing the corporate core competence.