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本文认为，社会发展是社会物质文明、制度文明、精神文明三大层面的协调发展，三大层面的建设有不同特点，对社会发展起着不同的作用。精神文明为物质文明建设提供精神动力和智力支持，精神文明是制度建设的文化含量，精神文明是人的发展的本质内容。因此，精神文明建设在社会发展中处于重要地位，发挥着重要作用。
This paper argues that social development is the coordinated development of three levels of social material civilization, institutional civilization and spiritual civilization. The construction of the three major levels has different characteristics and plays a different role in social development. Spiritual civilization provides spiritual motivation and intellectual support for the construction of material civilization. Spiritual civilization is the cultural content of system construction. Spiritual civilization is the essential content of human development. Therefore, the construction of spiritual civilization is in an important position in social development and plays an important role.