【概述】目的:本报告旨在为医生和医疗行业提供关于接受制药企业、生物技术和医疗器械公司(以下简称企业)赞助的伦理学指导准则。方法:本报告采用了如下方法:文献综述;伦理学分析,包括对继续医学教育过程中由于企业财务关系的影响所产生的专业化问题进行伦理学分析;意见反馈,即来自美国医药协会(AMA)内部和外界的主要利益相关者的意见反馈。结果:医疗行业的自主权和权威性有赖于其是否能够保证医生获取、维持、应用为患者提供高质量的医疗服务所必需的价值观、知 [Summary] Purpose: The purpose of this report is to provide physicians and the healthcare industry with ethical guidance on accepting sponsorship from pharmaceutical companies, biotechnology and medical device companies (hereafter referred to as “companies”). Methods: This report uses the following approaches: a literature review; an ethics analysis that includes an ethical analysis of the specialization issues that arise from the effects of corporate financial relationships in continuing medical education; and an opinion feed from the American Medical Association (AMA) Feedback from key stakeholders, both internal and external. Results: The autonomy and authority of the health care industry depend on its ability to ensure that doctors acquire, maintain, and apply the values ​​necessary to provide high-quality medical care to patients