Becoming a membership in WTO has become an important event in Vietnam in the international integration process since the implementation of reform policies. This integration can cause both challenges and opportunities for the state commercial banks. One of the solutions to take advantage of the opportunities and overcome difficulties is to build stronger organizational culture. However, the number of studies on organizational cuture in the commercial banks in Vietnam is still limited. Therefore, this research was designed to evaluate the changes in levels of organizational culture in Vietnamese commercial banks. The research methods include mean value, standard deviation and Paired samples t-test to compare the differences between the two periods (Before and after Vietnam joined WTO). The survey results from 265 banking employees have shown that there are actually the differences on two cultural levels including (1) Artifacts, and (2) Espoused values between the two periods: before and after Vietnam’s WTO-participation.