| Culture is full of unique charm, especially in the moderate market economy. As the main body of the market economy organization culture,the corporate culture occupies an important strategic position in the market competition. As culture is the soul of a nation, the enterprise culture is the soul of the enterprise, which strengthens the internal cohesion and enhances the competitiveness of the outside. It has become the common sense of the enterprise that excellent corporate culture creates a successful enterprise. Enterprise spirit culture is the core content of the enterprise culture, which means mastering the core of the overall is grasping the overall situation. Spiritual culture construction has become a solid foundation for the growth of enterprises.This topic is based on the enterprise culture theory research results at home and abroad and the definition, composition, characteristics, function, summary and refinement of the spirit and culture of the enterprise and its contents are studied in detail. It also combines with the spiritual culture construction in Shuohuang Railway Company, namely the introduction of the company in the contents of the construction of spiritual cultural on refining and landing. Which not only makes the theory clear and the practice get tested,but also provides the convenience for the reference of other enterprises in the construction of spiritual culture. At last, the article summarizes the successful experience on spiritual culture construction of Shuohuang Railway Company to be as a good example for other enterprises.The basic conclusions of this study are:first, the spirit of enterprise culture also has its own system, which contains three levels of concept:the core concept, extending concept and branch concept.The core idea answering three questions are why enterprises exist in nature; where to go and how to go; Second, the spirit of enterprise culture construction needs to pass through two stages:refining and landing.Refining is a process of brainstorming,which needs to prepare, investigate, refine and solicit the views to the final establishment of the spirit of enterprise culture. The next step is landing by visualization,communication,enhancement and evaluation;Third,spiritual cultural construction needs the leading of the entrepreneur and innovation, also needs to obey and serve the overall development strategy of the enterprise. |