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中文摘要：
从企业、企业目标、企业环境伦理等概念入手,对股东利益最大化与相关者利益最大化两种不同企业目标进行判别,构建中西不同语境下的企业目标与企业环境伦理分析逻辑。股东利益最大化与相关者利益最大化直接关系到到底是以股东利益为导向,还是以社会责任、环境责任为导向,从而形成经济利益至上还是顾客-环境至上的两种不同的企业环境伦理分析体系。利益相关者＂财富＂最大化可能成为未来中西不同语境下企业目标的最大趋同。我国企业要想在改革转型时期做到经济责任与环境伦理导向双赢,就必须加强企业环境伦理建设,同时实现企业与环境双赢。
英文摘要：
Based on some concepts about enterprise,the goal of enterprise,enterprise environment ethics,two different enterprise target between the interests of shareholders maximizing and stakeholders maximizing are discriminated. The logic analysis for business objectives and business of environmental ethics are constructed on context of China and the developed countries in the world. It is related to take shareholders＇ interests oriented,or social responsibility and environmental responsibility oriented, and form two different kinds of enterprise environment ethics analysis system that are economic interest oriented or customer-environment oriented. The maximizing of stakeholders＇ interest would be the common trend of enterprises goal both in China and the west countries in the world. In transition period of reform, if Chinese enterprises would to realize a win-win situation both in economic responsibility and environmental ethic orientation, they have to strengthen the enterprise environment ethics construction to realize the enterprise and environmental win-win situation.
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