本书聚焦于中国企业伦理问题的现状，遵循“是什么”“为什么”“怎么做”的主线思路，构建内容体系。根据中国企业的基本现状，围绕理论、实践、建设三个伦理方面的议题展开讨论，全书分为上、中、下三篇，共十二章，力求为企业伦理领域的理论研究奠定基础，同时为中国企业实践中的伦理建设指明方向与路径。

This book focuses on the current situation of corporate ethics in China, follows the main line of "what", "why" and "how", and constructs a content system. According to the basic status quo of Chinese enterprises, the book is divided into three parts, a total of 12 chapters, striving to lay the foundation for theoretical research in the field of corporate ethics, and at the same time point out the direction and path for the ethical construction in the practice of Chinese enterprises.（AI翻译）