企业既是经济实体,也是伦理实体,是两者的统一体。在价值层面,它首先体现为伦理实体。企业的伦理关系表现出契约性、层次性,最终形成高于经济利益的价值指向。企业的契约特性决定了诚信是企业最为重要的伦理品质,是企业伦理文化层面的第一核心竞争力。 Business is not only an economic entity, but also an ethical entity, a unity of the two. At the level of value, it first manifests itself as an ethical entity. Enterprise’s ethical relations show contractual, hierarchical, and ultimately form a value point higher than economic interests. Corporate contractual characteristics determine the integrity of the enterprise is the most important ethical quality, corporate ethics and cultural level is the first core competitiveness.