簡稱為“兩個必不敢”，始見于1706年同仁堂藥店創始人樂鳳鳴編寫的《同仁堂藥目敘》，是同仁堂人恪守至今的古訓。該敘載：“古方無不效之理，因修合未工，品味不正，故不能應癥耳。平日汲汲濟世，競競小心。凡所用丸散無不依方炮制，取效有年。每庭訓之……遵肘后、辨地產，炮制雖繁必不敢省人工，品味雖貴必不敢減物力，可以質鬼神，可以應病癥，庶無忝先君之志也”。
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.”
“兩個必不敢”的本意是：不論制作過程多么繁瑣、工藝多么復雜，為確保療效顯著，不敢有半點懈怠而節省步驟；不論中藥配方的成本多么高昂、藥材多么稀缺，為出珍品，不敢有半點吝嗇而省物料。
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.
“兩個必不敢”體現的是以誠信精神為基礎的質量觀。同仁堂人在此基礎上總結出“誠信為本，藥德為魂”的經營理念和“德、誠、信”三字企業真經等行為準則，保證了“療效顯著”，實現了“濟世養生”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”.
“兩個必不敢”與社會主義核心價值觀的“誠信”要求高度一致，需要大力弘揚。如今，“兩個必不敢”早已家喻戶曉，不但同仁堂人將其視為“傳家寶”世代傳承，許多企業也將其納入經營理念。
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.
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