企业伦理是指企业在从事经济活动中所应遵循的伦理原则和道德规范。企业的发展过程中,伦理以其特有的职能扮演着至关重要的角色,具有重大的影响。我国企业伦理经过这些年的发展,取得了长足性的进步,但仍存在很多令人担忧的问题。文章通过分析制约我国伦理建设的因素,提出了我国伦理建设的有效途径。 Business ethics refers to the business ethics and ethics to be followed in the economic activities. In the process of enterprise development, ethics plays a crucial role in its unique function and has a significant impact. After years of development, China’s business ethics has made great progress. However, there are still many worrisome issues. By analyzing the factors that restrict the construction of ethics in our country, the article puts forward the effective way of ethics construction in our country.