工苟晏在２００ ０年第１期《思想政治工作研究》撰文指出，对于渴望有所作为的企业来说，加强道德建设极为必要。企业道德规范的作用是，首先，企业道德规范现定着企业的经营行为。不同的企业道德规范会导致企业不同的经营行为。企业不但是一个经济实体和利益主体，而且还是一 In his article “Research on Ideological and Political Work” in the first issue of 2001, Gong Gou-yan pointed out that it is absolutely necessary for enterprises aspiring to accomplish something to strengthen moral construction. The role of corporate ethics is, first of all, corporate ethics are now set business operations. Different corporate ethics can lead to different business practices. An enterprise is not only an economic entity and a stakeholder, but also one