“追求卓越”是对当代经济活动具有深远影响的经济伦理价值观。其基本含义是经济主体必须把经济绩效与伦理道德两者统合起来,在优异的经济绩效基础上去谋求优秀的道德表现,强调的是经济主体要具备经济美德,通过市场有规划地做好事。伦理道德并不是经济绩效的绊脚石,而是所有追求优秀业绩的经营者们的必备素质。作为一种经济伦理,卓越包含着人是目的的理念、健全的责任意识、超越法律追求道德的观念、自律意识、服务意识、竞合意识、可持续发展观等思想,具有功利价值与道义价值统一、工具理性与实质理性共融、人际伦理与生态伦理并重、普遍伦理与地方智慧结合等特点。 “Pursuit of Excellence ” is an economic ethical value that has a far-reaching impact on contemporary economic activities. Its basic meaning is that the economic subject must combine economic performance with ethics, seek excellent moral performance on the basis of excellent economic performance, and emphasize that the economic subject should have the economic virtue and be well-planned through the market. Ethics is not a stumbling block to economic performance, but an essential quality for all those who seek outstanding performance. As an economic ethic, excellence embodies the idea of ​​human being’s purpose, a sound sense of responsibility, surpassing the notion of law pursuing morality, self-discipline, sense of service, sense of co-opetition and concept of sustainable development, which have utilitarian and moral values Unity, integration of instrumental rationality and substantive rationality, equal emphasis on interpersonal ethics and ecological ethics, and universal ethics combined with local wisdom.