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社会主义精神文明同一般的精神文明一样，也可相应地划分为四个层次：智力文化层、物质设施层、公共道德层和思想观念层。其中，第四个层次即马克思主义、毛泽东思想、共产主义的思想理论体系及在此基础上形成的共产主义理想、道德和纪律是社会主义精神文明的本质要素。在加强社会主义精神文明建设过程中，必须处理好以下两个问题：１．正确处理共性要素与本质要素的关系；２．正确处理共同理想与最高理想的关系。
Socialist spiritual civilization, like the general spiritual civilization, can be divided into four levels correspondingly: the intellectual and cultural level, the physical facilities level, the public moral level and the ideological level. Among them, the fourth level, that is, the ideological and theoretical system of Marxism, Mao Zedong Thought and communism, and the communist ideal, morality and discipline formed on this basis are the essential elements of socialist spiritual civilization. In the process of strengthening the construction of socialist spiritual civilization, we must deal with the following two issues: 1. Correctly handle the relationship between common elements and essential elements; 2. Correctly handle the relationship between the common ideal and the highest ideals.