国外企业道德责任研究述评

在市场经济体制下，由于企业趋利性动机等因素的影响，企业道德责任缺失问题日益严重，由此引发了社会各界对企业与道德关系问题的激烈争论。围绕企业是否应该承担道德责任、企业道德责任内涵的理论界定、企业道德责任的理论依据与建设路经等问题，国外学术界展开了积极地理论探索，并取得了较为系统的研究成果。对国外企业道德责任研究成果进行梳理和评析，将有助于推动我国企业道德责任建设的实践。

A Review on the Study of Foreign Corporate Moral Responsibility

The absence of corporate moral responsibility is a serious problem because of corporate seeking profit motive and other factors under the market economy system. This caused an intense discussion on the relationship between corporation and morality in the community. Foreign academic circles have positively carried out theoretical exploration around the moral responsibility of corporation, the defining of the theoretical meaning of corporate moral responsibility, the theoretical basis and construction path of corporate moral responsibility, etc. Foreign academic circles have made some systematic research results on corporate moral responsibility. This will help us to promote the construction practice of corporate moral responsibility in our country by sorting out and analyzing the achievements of foreign corporate moral responsibility studies.