社会主义商业道德是在批判继承历史上优秀的商业道德传统基础上发展起来的,它一方面体现了人类道德的基本精神,另一方面又有自己的特点。第一,社会主义商业道德的基本原则是集体主义和全心全意为人民服务,促进社会主义精神文明建设。第二,社会主义商业道德规范是共性与特殊性的统一。由于商业活动的各个环节、类别不尽相同,所以在道德规范上有差异,如商业销售道德、商业会计道德、商业采购道德等。但从道德本质要求上,各行各业、各个环节又有共同性,包括尽职尽责、平等竞争、勤 Socialist business ethics is developed on the basis of criticizing and inheriting the excellent business ethics in history. On one hand, it embodies the basic spirit of human morality and on the other hand, it has its own characteristics. First, the basic principle of socialist business ethics is that of collectivism and serving the people wholeheartedly, so as to promote the building of a socialist spiritual civilization. Second, the socialist business ethics is the unity of commonness and particularity. Due to the various aspects of business activities, different categories, there are differences in ethics, such as commercial sales ethics, business accounting ethics, commercial procurement ethics. However, from the moral nature of requirements, all walks of life, all links have commonalities, including due diligence, equal competition, diligence