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通过实证的方法对中美商业伦理教学效果进行了比较,研究表明商业伦理教育能够提高学生的理性思维能力以及对商业伦理问题的认知能力,但对于伦理决策影响甚微。中美学生道德水平没有本质的差异。通过中美学生对商业伦理情境判断的差异性发现文化是影响伦理决策的重要因素。
The empirical results show that business ethics education can improve students’ ability to think rationally and cognize business ethics issues, but it has little effect on ethical decision-making. There is no essential difference between the moral level of Chinese and American students. Through the differences between Chinese and American students in judging business ethics, it is found that culture is an important factor that affects ethical decision-making.