企業倫理是個日益受到重視的議題。本文試圖說人類以及人類社會的一些基本性質，探討企業倫理的形成條件與維繫機制。討論結果認為，企業倫理的形成需以企業社群的社會共識為前提，而此種社會共識的凝聚，又源自企業社群的長期演化歷程。企業倫理的維繫機制有二，其一是社會集體的壓力、其二是倫理規範的內化作用。前者的實際力量受到社會集體壓力的遞移效果、社會共識的程度、以及社會網絡的「結構間隙」等因素的影響。後者對於倫理的維繫力量，則視倫理規範的內化深度、以及不同倫理規範的衝突程度而定。文末，另又提出一些值得深究的問題，希望能引起更多相關的討論。

Business ethics is an important emerging issue. Based on the nature of human being and human society, this paper tries to study the formation and sustainability of business ethics. It is found that social consensus of business community is a necessary condition for the formation of business ethics. The consensus of business community are achieved through a long evolution process. Two mechanisms, collective social pressure and internalization, sustain business ethics. The effectiveness of the former mechanism depends on the "transferring effect" of social pressure, the cohesiveness of social consensus, and the structural holes of social network structure. The depth of internalization and possible conflicts between norms will affect the effectiveness of the second mechanism. The paper concludes with some research questions for further study.