在建立社会主义市场经济的过程中,企业作为市场主体的伦理体系,其伦理体系的主体框架和基本内容是在计划经济体制下形成的,由于缺失了物质基础和利益机制,夸大精神的作用,对于企业的长久发展隐含着极大的隐患。在工业化水平不高的条件下异军突起的乡镇企业,从它起步的时候,就没有非常成熟的经营理念,使乡镇企业的伦理建设先 In the process of establishing a socialist market economy, the ethical system in which enterprises are the market players has its main framework and basic elements of the ethical system formed under the planned economy. Due to the lack of a material foundation and interest mechanism and the exaggerated role of the spirit, For the long-term development of enterprises implies a great risk. In the context of the low level of industrialization, the sudden emergence of township and village enterprises has not had a very mature management concept since its inception, so that the ethical development of township and town enterprises first