简称为“两个必不敢”，始见于1706年同仁堂药店创始人乐凤鸣编写的《同仁堂药目叙》，是同仁堂人恪守至今的古训。该叙载：“古方无不效之理，因修合未工，品味不正，故不能应症耳。平日汲汲济世，竞竞小心。凡所用丸散无不依方炮制，取效有年。每庭训之……遵肘后、辨地产，炮制虽繁必不敢省人工，品味虽贵必不敢减物力，可以质鬼神，可以应病症，庶无忝先君之志也”。
The ancient maxim above was abbreviated as “two mustn’t”, which was first seen in the book Descriptions of Tongrentang Medicines written by Mr. Yue Fengming in 1706. It is a maxim abided by Tongrentang people to this day. The Description recorded that “all ancient prescriptions were effective, yet incorrect processing and recipe would make them ineffective. In our daily life, we were busy preserving peoples’ healthy with cautious. All pills and powders were processed in accordance with prescriptions which were effective for many years. Tongrentang people would often learn these ancient prescriptions. We followed the book named Handbook of Prescriptions for Emergencies and identified the places of origin of medicinal materials. Though the processing of medicines was complicated, we must not save labors; though the medicinal materials were expensive, we must not reduce any of them. We could question ghosts and gods, and treat illness, living up to ancestor’s ambition.”
“两个必不敢”的本意是：不论制作过程多么繁琐、工艺多么复杂，为确保疗效显著，不敢有半点懈怠而节省步骤；不论中药配方的成本多么高昂、药材多么稀缺，为出珍品，不敢有半点吝啬而省物料。
The meaning of the “two mustn’t” is that aiming to maintain adequate efficacies, no matter how complicated the processing and procedures are, we must not get slack and cut down these steps; no matter how expensive and rare the medicinal materials are, we must not be stingy about medicinal materials.
“两个必不敢”体现的是以诚信精神为基础的质量观。同仁堂人在此基础上总结出“诚信为本，药德为魂”的经营理念和“德、诚、信”三字企业真经等行为准则，保证了“疗效显著”，实现了“济世养生”的理想。
The “two mustn’t” represents the value of quality based on integrity. On the basis of the “two mustn’t”, Tongrentang people have summarized the codes of conduct including the business philosophy that “integrity is the foundation and medicine virtue is the soul”, as well as “Virtue, Honesty and Integrity” for enterprises, which ensures “adequate efficacy” and realizes the ideal of “doing good to society and keeping people healthy”.
“两个必不敢”与社会主义核心价值观的“诚信”要求高度一致，需要大力弘扬。如今，“两个必不敢”早已家喻户晓，不但同仁堂人将其视为“传家宝”世代传承，许多企业也将其纳入经营理念。
The “two mustn’t” highly aligns with the “integrity” required in the core values of Chinese socialism, which needs to be promoted with great efforts. Up to now, the “two mustn’t” is well-known to every household. Not only Tongrentang people regard it as “family heirloom” to carry forward, but many enterprises also incorporate it into their own business philosophy.
