企业发展的直接目的是获取利润,这是企业生存的根本。但是利润的获取必须要在法制与道德允许的框架下运行,必须是取之有道,必须符合“道义”。义和利是一个对立统一体,在文化建设过程中“义利”关系的处理影响着企业形象、企业社会责任等多方面,在市场经济背景下建立“义利合一”的企业文化具有长远的经济价值和社会价值。 The direct purpose of business development is to obtain profits, which is the fundamental business survival. However, the acquisition of profits must be operated under the framework of the legal system and morals, which must be justified and must be consistent with “morality ”. Yiheli is an opposite unity. In the process of cultural construction, the handling of the relationship of “justice, interest and profit” affects corporate image and corporate social responsibility, and establishes “unity of justice and profit” under the background of market economy. Corporate culture has long-term economic value and social value.