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企业精神文明建设作为党在企业基层组织的重要日常工作，从企业制度的现代化、法制化一开始，就可以同企业的各项管理工作结合起来。其结合途径有三：第一，同企业对职工的管理及约束结合起来；第二，同企业的现场管理及监督结合起来；第三，同党在企业基层组织的日常工作及活动结合起来。这三条途径，都是以企业制度的现代化、法制化为保证条件的。经过在精神文明建设与物质文明建设的有机结合过程中不断地实践——总结——再实践——再总结，完全可以使企业精神文明成为企业经济工作目标赖以实现的无限的精神动力源泉之一。
The construction of enterprise spiritual civilization is an important day-to-day work of the party at the grass-roots level of the enterprise. From the beginning of the modernization and legalization of the enterprise system, it can be combined with various management work of the enterprise. There are three ways to combine them: first, combine the management and restraint of employees with the enterprise; second, combine the management and supervision of the enterprise; and third, combine the daily work and activities of the party with the organization at the grassroots level of the enterprise. All these three ways are guaranteed by the modernization and legalization of the enterprise system. After continuous practice in the process of organic combination of spiritual civilization construction and material civilization construction - summing up - then practicing - re-summarizing, it is entirely possible to make the enterprise spiritual civilization an unlimited source of spiritual power on which the company’s economic work goals are to be realized. one.