企业文化有三层结构，即精神层、制度层和物质层。
Corporate culture includes a triple inner structure, namely, spirit culture, system culture and material culture.
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.
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