企业道德资本是企业文化和企业精神的无形资本或精神资本中体现为企业及其员工道德觉悟和德行、道德性制度、“物化德性”等生产性道德资源。企业道德资本有其自身的特点,同时,企业道德资本有其独特的类型和具体的操作性指标。当然,企业类型多样,涉及的具体企业又是千差万别,因此,道德资本评估指标会有差别,需要根据企业的具体生产内容和特点作必要的道德资本内容和表征表达的设计变换。不过,不管什么企业,即使其道德资本评估指标的内容和表征表达方式上因企业不同而不同,但其道德资本评估的主旨理念是一致的。 Corporate moral capital is the intangible capital or spiritual capital of corporate culture and entrepreneurial spirit which is embodied in productive moral resources such as the moral consciousness and morality of enterprises and their employees, morality system and morality of materialization. Corporate moral capital has its own characteristics, at the same time, corporate moral capital has its own unique type and specific operational indicators. Of course, different types of enterprises and specific enterprises involved are vastly different. Therefore, there are differences between the indicators of moral capital evaluation and the need to make the necessary changes in the design of moral capital content and representation according to the specific production contents and characteristics of enterprises. However, no matter what kind of enterprises, even though the content and representation of their moral capital evaluation indicators vary from one enterprise to another, the main idea of ​​moral capital evaluation is the same.