| This article begins with introduction of concept and main theory of business ethics, the following is business ethics developing history, actuality, trend of china and foreign countries. Today economy development has been globalized. Sociality and humanity have become global rule of business ethics. It is necessary to take on responsibility for enterprise. The first problem of the article is how to regard the importance of business ethics. Business ethics is incorporeal capital of enterprise that is closely related with enterprise credit , enterprise figure, and enterprise culture . Business ethics has become independent competence like technology , fund, human resource and culture . The article concludes elements and index of ethics competence from management behavior that can help company set up ethical rule effectively and increase ethics competence. It also discuses ethics competence and management competence is mutual stimulative with the aid of relation between kinetic energy and potential energy in physics. The article constructs value matrix of business ethics. We can conclude that the enterprise is vital to pursue value (ethics competence and management competence are all strong). The enterprise in pursuit of value should deal with the balance between enterprise and stakeholder , and respect their rights and interests, so obtain mutualism. |