“斯密悖论”表面上是一个相互矛盾的人性假设问题,实际上蕴涵着深刻的和谐伦理内核。作为社会一员的企业,树立和谐价值观不仅是生存的必需,也是可持续发展的重要前提。企业构建和谐价值观必须订立基本的价值准则,实施正确的领导,建立相应的组织机构,完善伦理反馈机制及激励机制。 “Smith’s Paradox ” is a seemingly contradictory assumption of human nature, which in fact implies a profound core of harmonious ethics. As a member of society, to establish a harmonious values ​​is not only necessary for survival, but also an important prerequisite for sustainable development. Enterprises to establish a harmonious values ​​must establish the basic values, the implementation of the correct leadership, the establishment of the appropriate organizational structure, improve ethical feedback mechanism and incentive mechanism.