企业伦理是企业所持有的伦理准则。它不仅涉及社会一般公众的利益或期望能否得到满足,而且也涉及企业的长远目标能否实现。企业伦理与竞争优势之间是高度正相关的,作为一种资源优势它可以转化为成本领先优势和差异化优势,从而为企业创造竞争优势。 Business ethics is the ethical principle that enterprises hold. It involves not only the interests or expectations of the general public in the community but also the long-term goals of the business. Business ethics and competitive advantage are highly correlated, as a resource advantage it can translate into cost leadership and differentiation advantages, thus creating a competitive advantage for the enterprise.