保险公司的企业文化建设应从精神层、制度层和物质层三大层面协调进行。
The construction of enterprise culture of insurance companies should be coordinated in three aspects, namely, spiritual aspect, institutional aspect and material aspect.
足球作为文化现象，是由器物层、制度层和精神层三者有机结合的统一体。
As one of cultural phenomenon football is an organic unity which is composed of the levels of implements, institution and spirit.
编辑文化的物质文化层、制度文化层和精神文化层由表及里构成编辑文化的统一体。
The cultural components of material, system and spirit in editing culture make up its integrated hierarchy.
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