由于市场经济在我国的实行与发展,许多企业的脚步赶不上时代的发展要求,甚至还带有浓厚的旧文化气息,这就为企业的不道德行为提供了很好的滋生环境,如近几年的苏丹红事件、矿难事件、三聚氰胺奶粉事件等。本文将从企业的外部因素和企业的内部因素具体分析企业道德失范的形成原因,揭示竞争背后的残酷事实,以唤回企业的良知和企业的道德情感。 Due to the implementation and development of the market economy in our country, many enterprises can not keep pace with the development requirements of the times and even have a strong old culture. This provides a good breeding ground for the enterprise’s unethical behavior. In recent years, Sudan incident, mine accidents, melamine milk powder incident. This article will analyze the causes of the formation of enterprise morals misunderstanding from the external factors and the internal factors of enterprises to reveal the brutal facts behind the competition in order to recall the conscience of enterprises and the moral emotion of enterprises.