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企业伦理学是当代西方企业管理学与伦理学双向互动和交叉而产生的,属应用伦理学领域的一个分支学科。国外企业伦理研究的兴起和发展经历了20世纪50~60年代在欧美的酝酿期,70~80年代初在美国的形成期,以及80年代后期至今的发展期等三个阶段。该学科主要关注企业伦理精神、企业行为的道德推理方式与模型、企业伦理与经济绩效、企业的社会责任、利益相关者及其管理等问题,其研究表现出历史性、地域性、可操作性等特点。
Business ethics is a two-way interaction and cross between contemporary Western business management and ethics, which is a branch of applied ethics. The rise and development of the research on foreign business ethics has experienced three stages: the gestation period in Europe and the United States from the 1950s to the 1960s, the formation period in the United States from the 1970s to the early 1980s, and the development period from the late 1980s to the present. The discipline focuses on issues such as the spirit of enterprise ethics, the ways and models of ethical reasoning and the ethics and business performance of enterprises, corporate ethics and economic performance, corporate social responsibility, stakeholders and their management. The research shows historical, regional and operability Features.