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在《资本论》中,马克思以巨大篇幅深入研究了资本主义经济管理的伦理问题。马克思从人的生存和发展这一根本道德价值出发,通过揭示资本主义经济管理的二重性,剖析了资本主义经济管理的道德属性,指出资本主义经济管理的本质是颠倒了目的与手段的关系,即把资本的增殖作为目的,把人作为资本增殖的手段。马克思的“管理伦理”设想和探索至今仍然具有启迪价值。现代管理伦理学的重要任务之一,就是要将这种颠倒的关系重新颠倒过来,建立起以人为目的的管理伦理学。
In “Capital Theory”, Marx devoted a huge space to an in-depth study of the ethical issues of capitalist economic management. Based on the fundamental moral value of human existence and development, Marx reveals the duality of capitalist economic management and analyzes the moral attributes of capitalist economic management. He points out that the essence of capitalist economic management is to reverse the relationship between purpose and means, that is, For the purpose of capital proliferation, people as a means of capital proliferation. Marx’s “management ethics” ideas and exploration still have enlightenment value. One of the important tasks of modern management ethics is to reverse this reversed relationship and establish a man-oriented management ethics.