在我国建立和完善社会主义市场经济体制的目标确立后,市场经济和道德建设的关系问题便引起人们的重视。20世纪80年代末起,我国就有一些学者着重研究经济伦理问题;尤其是90年代中期以来,由于受国外当代经济伦理学和企业伦理学理论的推动,更是涌现出一些重要成果。据此,本文拟以王小锡的《经济的德性》为例作些分析,并对当代经济伦理学在全面建设小康社会进程中的发展提些建议。 After the goal of establishing and perfecting the socialist market economic system in our country has been established, the issue of the relationship between market economy and moral construction has drawn great attention. Since the late 1980s, some scholars in our country have focused on economic and ethical issues. Especially since the mid-1990s, some important achievements emerged due to the promotion of the theories of modern foreign economic ethics and business ethics. Accordingly, this article intends to make some analysis of Wang Xiaoxi’s “economic virtue” as an example, and makes some suggestions on the development of contemporary economic ethics in the process of building an overall well-to-do society.