Spiritual is a transcendence on human nature. It used to describe personal satisfaction when pursuing high level goals. Spiritual need is Theory Z in Maslow’s Hierarchy Need Theory. More and more researchers take the spiritual concept into account including medicine, nursing and elder etc., less attention to managerial field. Organizational spiritual capital is intangible assets to form competitive advantages. The purpose of this study is to conclude and develop organizational spiritual capital(OSC) and prioritization. A total of 35 employees in organizations are selected. Q method is adopted. The result of this study will give some academic and practical suggestions to OCS.