Abstract: University culture is the sum of unique values, institutional norms, behavioral patterns, and material forms that have been formed by higher education institutions in their historical evolution. It is not only the cornerstone of a university's identity but also the spiritual soil for realizing the four major functions of talent cultivation, scientific research, social service, and cultural inheritance and innovation. From the perspective of the three-level theory of "material objects - institutions - spirit" in cultural studies, this paper analyzes the internal structure of university culture and focuses on the realization mechanisms of its four functional dimensions: "resource carrying, symbolic expression, ritual norms, and traditional continuation". Given that university culture is a multi-level, dynamically evolving organic ecosystem, its construction must be rooted in the essence of the university, transcending superficial and fragmented decorations, and moving towards systematic, conscious, and ecological "cultural construction". Only in this way can university culture truly transform from a passive "background" to an active "foreground" for nurturing talents, providing inexhaustible endogenous impetus and value guidance for the connotative development of higher education in the new era.