论企业道德责任建设

企业不仅是一个经济实体，更是社会公民。当企业社会责任运动在全球范围内风起云涌之际，中国大多数企业也开始了内在的道德自省。社会转型期，中国企业以什么样的价值观和伦理精神作为财富创造和推动经济、社会发展的引擎？这正是当前我们必须关注和探讨的课题。只有以企业道德责任为切入点，合理界定企业道德责任概念，并从制度建设和责任人格两方面思考企业道德责任建设，才能最终达到企业内外部的和谐发展。

A Study on the Construction of Business Moral Responsibility

A business is both an economic entity and a social cial responsibility spreads like a storm, most businesses in China citizen. When the action of the business sostart self-examination about their moral action. During the transitional period, what values and ethical spirit do China＇ s businesses depend on to propel the society forward？ We must pay a close attention to and study it. To attain a harmonious development of the business, we must take the business moral responsibility as a juncture, rationally define the conception of the moral responsibility, and think from the aspects of both the construction of regulations and personal responsibility.