通过对经济伦理学学科发展的剖析,阐述了如下经济伦理观点:经济伦理学应定位为应用伦理学;其研究范围应包括经济制度的道德评价、企业内部经营活动中的伦理研究、经济活动者及其经济行为的道德评价等;其分析方法则在于运用功利主义思想、康德的道德法则以及罗尔斯的正义原则等。 Through the analysis of the development of economic ethics, the following economic ethics viewpoints are elaborated: economic ethics should be positioned as applied ethics; its research scope should include the moral evaluation of economic system, ethical research in the internal business activities of enterprises, economic activists And its economic behavior of moral evaluation; the analytical method lies in the use of utilitarianism, Kant’s moral rules and Rawls’s principle of justice.