企业在环境保护中应该是重要的道德责任主体。但在现实中,企业在环境保护中道德责任缺失十分严重。一方面是由于过去的错误认识造成的,另一方面主要是由于认识上存在误区所导致的。为了规范企业的经济行为,就必须强化政府的定向作用,加强企业文化的导向作用,提升企业成员的素质。 Enterprises should be the main body of moral responsibility in environmental protection. However, in reality, the lack of moral responsibility of enterprises in environmental protection is very serious. On the one hand, it is caused by past mistakes, on the other hand, mainly due to misunderstandings in understanding. In order to regulate the economic behavior of enterprises, it is necessary to strengthen the orientation of the government, strengthen the guiding role of corporate culture, and enhance the quality of corporate members.