Wang, Zeying2019-09-252019-09-252010-03-12http://hdl.handle.net/20.500.12424/174068Taking a stand different from the stakeholder theory and social contracts theories, we think that we should analyze the basis of enterprises to assume moral responsibilities from a more comprehensive perspective, holding that the basis lies in the relations between the stakeholders of enterprises, in the social contracts concerned, and in the consequences of corporate conduct. The moral responsibilities of enterprises can be understood both in a broad sense and in a narrow sense. In a broad sense, the moral responsibilities of enterprises are incarnated in their economic, legal and cultural responsibilities as well as in the various kinds of responsibilities concerning the ethical construction of enterprises. The moral responsibilities of enterprises in a narrow sense refer to the responsibilities that an enterprise undertakes for itself, organizations of the same trade and the society. In the second sense, the nature of the moral responsibilities of enterprises may be summarized as “seeking constant improvement” and “seeking peaceful harmony”. When moral responsibilities are implanted in enterprises, they form the conscience of enterprises, which refers to the self-consciousness and self-evaluation of enterprises about their own responsibilities. The conscience of enterprises finds its expressions in the senses of love, honesty and justice among enterprises.engWith permission of the license/copyright holdermoralitystakeholderresponsibilityEconomic ethicsBusiness ethicsPreprint