从商业活动中讲究道德是中华民族的传统。改革开放后,企业伦理在企业发展和社会进步中的重要作用日益显著,企业伦理问题研究成了热点。不少伦理学专家学者从不同视角给予了关注。本文从定义、基本原则和伦理规范角度对企业伦理试做述评。 Emphasizing ethics from business activities is a tradition of the Chinese nation. After the reform and opening up, the important role of corporate ethics in corporate development and social progress has become increasingly significant, and the study of corporate ethics has become a hot topic. Many ethics experts and scholars have paid attention to from different perspectives. This article reviews the corporate ethics test from the perspective of definitions, basic principles and ethical norms.