随着社会主义市场经济的发展,企业规模不断扩大,企业利润不断增长,如何树立正确的企业观和道德观,这些成为社会关注的焦点问题。亚当.斯密的道德情操论无疑为企业观的导向,本论文试着从这一著作中,在现今社会体制下,了解企业的道德诉求与道德准则,从而推动市场经济的发展。 With the development of the socialist market economy, the ever-expanding scale of enterprises, the continuous growth of corporate profits, and how to establish a correct corporate outlook and ethics have all become the focus of social concern. Adam Smith’s theory of moral sentiment is undoubtedly the guideline of the concept of enterprise. From this book, this thesis attempts to understand the moral demands and moral norms of enterprises under the current social system so as to promote the development of market economy.