现阶段,学者们主要对企业道德资本的概念、内容、作用及其培育进行了研究,但没有形成相对成熟的理论体系。在充分肯定了“道德资本”概念提出具有重要意义的同时,学者们就“道德是否是一种资本”问题还存在争议。尽管人们对这个问题还持不同的意见,但对于道德现状的担忧和道德在经济活动中价值的肯定却是一致的。 At this stage, scholars mainly studied the concept, content, function and cultivation of enterprise moral capital, but did not form a relatively mature theoretical system. While fully affirming the significance of the notion of “moral capital”, scholars are still debated whether or not “morality is a capital”. Although people hold different opinions on this issue, their concerns about the status quo of morality and the affirmation of the value of morals in economic activities are the same.