企业道德领域受两种相互竞争且有缺陷的公司责任观的羁绊。一种是由诺贝尔经济学奖得主米尔顿·弗里德曼所领军的股东价值观,认为公司只对其股东负有积极的道德义务。另一种是规范的利益相关者理论,认为公司在道德上有义务保证更多群体的利益,而股东只是这些群体中的一部分。本文将论证的观点是:如果要建立一种可行的公司道德责任理论,企业道德观就需要摒弃这两种经典的观念而采用一种建立在新的、更加具体的商业公司观基础之上的观念。在本文的结尾,我将从理论角度简述这一观念的要略。这一论证不仅与企业伦理有关,也会对迈克尔·波特具有影响力的竞争战略观产生重要的影响。 The corporate ethics area is governed by two competing and flawed corporate responsibility perspectives. One is shareholder values ​​led by Nobel laureate Milton Friedman, who argue that the company has a positive ethical obligation only to its shareholders. The other is a normative stakeholder theory, in which it is ethically obligatory for companies to guarantee the interests of a wider group of shareholders who are only part of these groups. This article will argue that if we want to establish a feasible theory of corporate moral responsibility, we need to abandon these two classic concepts and adopt a new concept of business ethics based on a new and more specific view of business corporations Concept. At the end of this article, I will briefly outline the general idea of ​​this concept. This argument is not only related to corporate ethics, but also has an important impact on Michael Porter’s influential competitive strategy.