目前尚有不少企业管理者或者不把道德文化建设能力视为自身应当具备的管理要素,或者缺乏进行道德建设文化的必备能力,这不同程度地影响了企业管理水平的提高和企业的发展。本文从三个方面论述了企业管理者应该具备的道德文化建设能力。即:道德选择能力;道德文化建设的调控能力;道德教育能力。 At present, there are still many enterprise managers who either do not regard the moral and cultural building ability as their own managerial elements or lack the necessary ability to conduct a culture of ethical construction, which affects the improvement of enterprise management and the development of enterprises in varying degrees . This article discusses the three aspects of corporate managers should have the moral and cultural construction capabilities. Namely: the ability of moral choice; moral and cultural construction control ability; moral education ability.