| 摘 要： | The concept of business ethics ranges from respect of the obligatory law, to attention to mutually shared ethical rules, to the collective well being, and as far as philanthropy. Due to such a heterogeneity of interpretations, it proves useful to attempt to define the concept of moral problems by establishing their contents and limits. Such a matter proves to be of primary importance： Firstly, to be able to establish which situations have underlying questions of ethical implications; Secondly, to be able to evaluate the moral conduct of the company. The objective of this present work is twofold： （1） Identify the distinctive components of an ethical problem; （2） Prepare a support instrument for management to use in the monitoring process of the ethical dimension of the company.
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