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目前,学界围绕企业道德责任的涵义、理据和我国转型期企业道德责任的缺失表现和原因以及进路等问题进行了广泛而深入的研究,取得了明显的成果,同时仍有一些问题需要进一步研究。从根本和长远意义看道德的问题最终仍需借助道德的方式来解决,这就意味着理论界有必要深入地研究如何开掘道德运行机制,从内在的道德信仰高度和外在的道德规约角度为企业道德责任的切实履行提供有力有效的帮助和指导。
At present, the academic circles have conducted extensive and in-depth studies on the meaning and reasons of the corporate ethical responsibilities and the lack of performance, causes and ways of the corporate ethical responsibilities in the transitional period, and have achieved remarkable results. At the same time, there are still some problems that need further study . From the fundamental and long-term perspective, the problem of morality ultimately needs to be solved by means of morals. This means that it is necessary for theorists to study how to dig out the mechanism of moral operation. From the perspective of intrinsic moral beliefs and external ethics, The effective implementation of corporate ethical responsibility to provide effective and effective help and guidance.