Abstract: In the progress of modernization, the function of national spirit is becoming more and more outstanding in the economic development Its theoretical foundation is the principle of the dialectical law of material and spirit, principle of the harmonious development of economy and morality and the theory of humanism of the modern economics. embodiment is that it puts forward the values orientation, creates an atmosphere in society and raises the moral kingpin for the economic development We must carry forward and cultivate the national spirit so as to enhance the internal drive for maintaining a sound development of national economy.