摘要
建立现代企业制度是一场全方位的革命，它不仅要求产权关系、责权关系和管理方式的转变，而且要求企业的思想意识、道德观念和价值准则的相应转变。而要想正确把握企业伦理的转变，必须首先弄清楚企业伦理的构成要素。本文从企业利益关系的价值反映、企业的经营哲学和经营理念、企业市场行为所展示的道德价值、企业管理中的伦理因素以及企业员工的道德环境与道德素质等五个主要方面探讨了企业伦理的构成要素。
The author holds that the establishment of a modern enterprise system is an all--round revolution, it not only requires to change in ownership, relationship between power and responsibility,management methods, but also needs a transform of ideology, moral concepts and measure ofvalue accordingly. It is necessary to study factors of enterprise ethic carefully, so as to understand enterprise ethic correctly. This paper discusses the enterprise ethic factors, such as reflection of value in enterprise's benefit, managerial philosopy, morals of enterprise market behaviorand employee moral character.
