一、西方企业道德审计及其评判标准企业道德研究相对于企业经营研究而言是一个比较新的领域,而企业道德审计更是一个新的话题。企业道德审计就是系统地对企业道德的各个方面进行描述、分析和评估,从而客观地得出一家企业在承担社会道德责任方面的水平和情况。西方企业道德审计 First, the Western corporate ethics audit and evaluation criteria Enterprise ethics research relative to the business management is a relatively new area, and corporate ethics audit is a new topic. Corporate ethics audit systematically describes, analyzes and evaluates all aspects of corporate ethics, so as to objectively derive the level and situation of an enterprise in assuming social moral responsibility. Western corporate ethics audit