Spirit culture form the enterprise concept, refers to those by thoughts, ideas, psychological factors, such as through a long-term mutual permeation, influencing and gradually formed a kind of embedded in the dominant consciousness in the enterprise production and management. Spirit culture form the enterprise concept of group of ideals, beliefs, values, ethics, psychology, etc., once formed, it is not easy to change, has a long continuity and structure stability. Spirit culture form of the deep structure of enterprise concept represents the enterprise idea, it is the true core of enterprise concept, represents the spirit of the most basic meaning of the enterprise concept.