关键词: 企业, 道德责任

Abstract: This paper combs out and states clearly the intension and extension of concepts of “social responsibility of enterprises” and “moral responsibility of enterprises”, clarifies genernal level of semantic meaning of social responsibility of enterprises and moral responsibility of enterprises, expounds the value and practical significance of differentiating social responsibility of enterprises and moral responsibility of enterprises; explains the cause of making moral responsibility of enterprises to be possible, analyzes particularly general conditions realizing basic moral responsibility and positive moral responsibility of enterprises, points out that sanction of law, choice of market and playing chess of intermediate forces are necessary conditions of realizing basic moral responsibility of enterprises, the profitability of enterprises, social responsibility of team of managers especially main leaders, a mechanism of commend and award for good deeds of enterprises formed by social organizations and people, these all are additional conditions of positive moral responsibility.

Key words: Enterprise, Moral responsibility