商业伦理与企业的社会责任：历史考察与比较分析

企业在创造利润、对股东利益负责的同时，还要承担对员工、社会和环境的社会责任，包括遵守商业道德、生产安全、职业健康、保护劳动者的合法权益、节约资源等；而商业伦理所关注的则是企业的管理人员、雇员在进行商业活动时所应遵守的伦理规范。通过对这两个问题的历史考察，比较分析其发展过程，将对企业的发展起到一定的推动作用。

Commercial Ethics and the Social Responsibilities of Enterprises: A Historical Investigation and Comparative Analysis

When producing profit and taking responsibilities for shareholders＇ interest, enterprises should also undertake social responsibilities towards employees, society and the environment, such as following commercial morality, ensuring safe production, ensuring employees＇ health in work, protecting workers＇ legal interest, saving resources, and so on. While commercial ethics focuses on the ethical regulations followed by managers and employees when they are conducting commercial activities. The historical investigation on the two problems and the comparative analysis on their courses will promote enterprises to further develop.