职业道德是随着社会分工的发展而产生的,它是社会道德在不同职业中的具体体现.“每一个阶级,甚至每一个行业,都各有各的道德”.(恩格斯语)商业道德是商业职工处理同服务对象(消费者)、处理个人同企业和国家的关系所应当遵循的行为规范.按照这个规范办事,调整并处理好与各方面的关系,从而提高服务质量,使社会效益和经济效益都得到增长,这是社会主义精神文明建设在商业部门的重要内容.社会主义的商业职业道德对商业职工提出了严格的要求,它要求商业职工具有较好的政治素质和品德修养,有优美的心灵、文明的行为,还要有熟练的专业技能.而要达到这些要求,就必须加强经常性的职业道德教育,不断进行专业技术培训,同时实行企 Professional ethics is created with the development of social division of labor. It is a concrete manifestation of social ethics in different occupations. “Every class, even every industry, has its own morality ”. (Engles) business Ethics is a code of conduct that business workers should follow in dealing with the target of service (consumer) and dealing with the relationship between the individual and the company and the country. To act according to this norm, adjust and handle the relationship with all parties, so as to improve service quality and social Both benefits and economic benefits have been increased. This is an important part of the socialist spiritual civilization building in the business sector. The socialist business ethics has imposed stringent requirements on business workers. It requires commercial workers to have good political qualities and moral cultivation. There are beautiful minds, civilized behaviors, and skilled professional skills. To achieve these requirements, we must strengthen regular professional ethics education, continue professional technical training, and implement