这三个层次并不是截然分开的，它会随着欣赏者的不同而进入不同的境界层深。
Certainly, they are not separate clearly. It will also enter each boundary along with the appreciation.
第三层是道德教育的最高境界，“摩顶放踵，利天下而为之”。
The third level is the highest state to benefit the whole world.
战略管理是企业经营管理的最高境界，也是作为经营决策层的重要任务。
Strategy management is highest state of the enterprise management and operation and is an important mission as a decision-making level too.
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