The development of socialist market economy needs the power support provided by western business ethics.To build the culture of modern business ethics in our country,we need absorb the useful spirit of business ethics from western business culture and use for reference.Based on the analysis of the main spirit of Western business ethics,this paper puts forward that we must stress the role of business,establish an appropriate attitude towards profits,and mold a rational spirit of modern business in the process of building modern business culture in our country. The development of socialist market economy needs the power support provided by western business ethics.To build the culture of modern business ethics in our country, we need absorb the useful spirit of business ethics from western business culture and use for reference. Based on the analysis of the main spirit of Western business ethics, this paper puts forward that we must stress the role of business, establish an appropriate attitude towards profits, and mold a rational spirit of modern business in the process of building modern business culture in our country.