“企业社会道德”是当今人们关注的一个热门话题。企业道德作为一种先进的组织文化,体现着社会生产力的发展方向,改革开放以来我国经济高速发展,但同时存在企业社会道德失衡状况,急需要进行道德重建。本文仅就社会道德重建中政府的监管以及完善企业社会道德责任的社会审计制度,发挥社会舆论的褒贬效应和市场机制的奖惩作用方面的问题进行探讨,以期企业社会道德重建的工作制度化、常态化和有序化。 “Corporate Social Ethics ” is a hot topic that people are concerned about today. As a kind of advanced organizational culture, corporate ethics embodies the development direction of social productive forces and the rapid economic development in our country since the reform and opening up. However, at the same time, there is a social and ethical imbalance in the enterprise, which urgently needs to be rebuilt. This article only discusses the government supervision and the social auditing system that perfects the corporate social moral responsibility in public moral reconstruction. It also discusses the effects of public opinion’s appraisal and deconstruction and the rewards and punishments of the market mechanism. It aims to institutionalize and normalize the work of social moral reconstruction And orderly.