企业精神是企业文化的核心，是企业在长期生产经营实践中逐步形成并为全体职工所认同的本企业经营思想和价值观念。中宣部、国家经贸委下发的（关于加强和改进企业思想政治工作若干意见）指出，“要确立与整个社会正确价值导向相符合的企业价值目标，培育有时代特征和鲜明个性 The spirit of enterprise is the core of corporate culture. It is the company’s business ideas and values ​​that are gradually formed and recognized by all employees in the long-term production and management practices. The Central Propaganda Department and the State Economic and Trade Commission issued a number of opinions on strengthening and improving the ideological and political work of enterprises, stating that “we must establish the corporate value goals that are in line with the correct value orientation of the entire society and nurture characteristics of the times and distinct personalities.