企业伦理的二重性是指,企业既是经济实体,又是伦理实体,经济性与伦理性共存是企业的本质所在。交易费用理论是科斯在探讨企业性质时提出的一个重要分析范式,它的提出表明了科斯对企业道德属性的思考;交易费用理论的产生和发展说明,对企业的研究不能单纯依赖经济学的工具,而必须引入伦理学的相关方法。 The duality of business ethics means that the enterprise is both an economic entity and an ethical entity. The coexistence of economy and ethics is the essence of the enterprise. Transaction cost theory is an important analysis paradigm proposed by Coase when discussing the nature of a firm, and its presentation shows that Coase thinks about the moral attributes of a firm. The theory of transaction costs and development shows that the study of firms can not rely solely on the tools of economics , But must introduce ethics related methods.