关键词： 管理伦理, 管理, 道德主体, 善

Abstract: The logical center of management ethics lies in the formation and construction of moral subject.Moral subject is the hub of moral internalization and externalization in management activities,and the embodiment of the essence of "goodness".There are three ways to construct moral subject in management ethics.Firstly,the formation of moral cognition,that is,the study,recognition and understanding of moral connotation and rules,a self-perception and understanding of moral good and evil,and the understanding and application of moral goals,responsibilities and obligations.Secondly,moral emotional construction,that is,the subject's emotional intuition and experience of the management situation,and the emotional imagination and understanding of the management role.Thirdly,the realization of moral goal,that is,the realization of management goal.Its significance lies in reconstructing the moral and spiritual origin of managers,strengthening the adaptive function to the moral situation of management,and realizing the moral role in the process of management.

Key words: management ethics, management, moral subject, goodness