Abstract: The two basic questions of business ethics is: why corporation must concern about business ethics,and how to practice according to the moral requirement.In this paper,through the criticism of the the liberal model of business ethics,and the analysis of the power-responsibility model,the stakeholders model,the "ethics for return" model and the ethical value model,we can provide a set of relatively complete theory explanation to the first question.In order to resolve the second question,corporation must committed to the convergence of its moral cognition and moral emotion and moral will.In addition,we must stand on a high degree of democratic reform,and question the rationality of "sanctity of property rights",so that we can change the concept and the nature of corporation fundamentally and make corporate social responsibility truly become a basis for the legitimacy of the corporate.

Key words: Business Ethics, Corporate Social Responsibility, Stakeholder

摘要： 企业道德的两个基本问题是:企业为什么要讲道德和企业怎么样讲道德。本文通过对否认企业道德重要性的自由主义模式的批判,以及对强调企业道德重要性的权力——责任模式、利益相关者模式、“伦理回报”模式和伦理价值模式的分析,为第一个问题的回答提供了一套较为完整的理论解释。而在企业怎么样讲道德这一问题上,本文强调为了使企业从“知”转而“行”,在企业内部必须追求企业的道德认知、道德情感和道德意志的合而为一;在企业外部则应站在民主体制改革的高度,对“财产权神圣不可侵犯”这一理念提出质疑,以期从根本上改变企业的概念与性质,使企业的社会责任真正成为企业存在的合法性依据。

关键词: 企业道德, 企业社会责任, 利益相关者