职业道德属于意识形态范畴,是以社会对人的思想道德要求为标准,以人的精神和态度为主线的规范系统;同时,它又是以岗位“责、权、利”的统一为基础,以协调个人、集体与社会的关系为核心的职业行为准则。因此,职业道德建设必然体现社会理念和职业实践两个方面。在企业管理现代化 Professional ethics belongs to the category of ideology, which is based on the normative system of taking social demands of people’s ideology and morals as the standard and taking human spirits and attitudes as main lines. At the same time, it is based on the unification of post responsibilities, rights and interests, To coordinate the individual, community and social relations as the core of the code of professional conduct. Therefore, the construction of professional ethics will inevitably reflect two aspects of social philosophy and professional practice. Modernization in business management