Entrepreneurship is the main engine of economic development. This paper aims to explore the impact of high executives' entrepreneurial spirituality (ES) on the business performance in China under the background of "mass entrepreneurship and innovation." By analyzing the relevant literature of entrepreneurship, the connotation and elements of ES are determined. According to the relevant research, we design the questionnaire of ES and business performance. The questionnaire was distributed to 100 private enterprise entrepreneurs by equidistant sampling, and 74 valid questionnaires were recovered...