道德需要制度化,将道德因素纳入到制度中,用制度的刚性来保障道德的柔性;制度也需要道德化,将企业制度变成人人自觉遵守的道德规范。在现阶段市场经济体制尚不完善的情况下,两者缺一不可。企业道德是企业文化的重要组成部分,是社会道德在企业活动中的具体体现,是企业中的所有职业道德的总和。以德治企就是依靠道德、理想、信念的力量,建立以个人理想、信念为核心的自我约束机制,来制约和调节企业及其员工的行为规范。在企业经营管理中,企业在思想政治工作中推行德治的理念,强调以“德”来调整管理者、员工和社会 Morality needs to be institutionalized, moral factors are incorporated into the system, and the rigidity of the system is used to guarantee the moral flexibility; the system also needs to be moralized, and the enterprise system should become a moral standard that everyone consciously abides by. In the current situation where the market economic system is not perfect, both are indispensable. Corporate ethics is an important component of corporate culture, a concrete embodiment of social ethics in corporate activities, and the sum of all professional ethics in an enterprise. To govern by virtue is to rely on the power of morality, ideals, and beliefs to establish a self-discipline mechanism with individual ideals and beliefs as the core, to restrict and regulate the behavioral norms of companies and their employees. In the business management of enterprises, the company implements the concept of the rule of virtue in its ideological and political work, emphasizing the adjustment of managers, employees, and society with “virtuality.”