中文摘要：

从高水平大学的概念视角和实体视角阐释高水平大学的本质。基于概念的视角，高水平大学的本质特征表现为比较性、模糊性、精神性和建设性四个维度；基于实体的视角，高水平大学的本质特征分为精神层、制度层和技术层三个层次。高水平大学的概念特征和实体特征具有同一性。

英文摘要：

The paper addresses the essentials of high-level university from the perspectives of concept and entity. As a concept, high-level university features comparability, vagueness, spirituality and constructivity. As an entity, the essentials of high-level university can be understood in three dimensions, including spirit, institution and technology. Both of the two features define the nature of high-level university.