马钢党校马列教研室汪为春在撰写的《培育企业精神是企业思想政治工作的着眼点》一文中提出培育企业精神有利于企业思想政治工作功能的进一步完善。　　他认为，培育企业精神，不但是企业思想政治工作的一项重要内容，而且为企业思想政治工作创造有利的条件和环境，同时，它也 Wang Wei-chun, a member of the Maltese Teaching and Research Institute at the Maanshan Iron and Steel Party School, wrote in his article “Cultivating Entrepreneurship as the Focus of Corporate Ideological and Political Work”. In his article, cultivating entrepreneurship is conducive to the further improvement of the ideological and political work functions of enterprises. He believes that fostering entrepreneurship is not only an important part of the ideological and political work in enterprises, but also creates favorable conditions and environment for the ideological and political work of enterprises. At the same time, it also