企业文化建设分三个层次：表层物质文化，中层制度文化，深层精神文化。其中塑造企业共同价值观是精神文化建设的核心，是企业文化建设的最高境界，也是衡量企业文化建设成功与否的关键。许多单位企业文化建设“深不下去”，往往是在精神文化建设环节出了问题，在塑造企业共同 The building of enterprise culture is divided into three levels: the surface material culture, the middle system culture, deep spiritual culture. Among them, shaping the common values ​​of enterprises is the core of spiritual culture, the highest level of corporate culture construction, and the key to measuring the success of corporate culture. Many units of corporate culture building “go deep”, often in the spiritual and cultural construction out of the question, in shaping corporate common