Abstract in Chinese: 道德治理的对象并非纯粹的“道德问题”，同时也是源自经济生活、体现复杂经济关系、利益关系和社会关系的经济问题。从经济伦理的视域考察，将道德治理的对象理解为与经济相分离的纯粹的“道德问题”，并进而试图以单一的道德手段加以治理，这种认识误区的理论根源在于对经济与伦理的分割式理解。秉持经济与伦理内在统一的基本立场，道德治理也应实现从“道德”治理走向“经济—伦理”治理的范式转换，从而在内容、主体和方法上进行相应的转变。Abstract in English: Not only “moral issues”, but also economic issues which involve complex business interests and society could be the object of moral governance. From the point view of business ethics, it is incorrect to separate morality and economy, and try to govern moral issues just by moral methods. This misinformation is rooted in splitting understanding of the economy and ethics. Because of the natural unity of economical and ethical phenomenon, moral governance should concern both eco-nomic and moral approach, and change the subject, object and method of the governance accordingly. [pp.161-162
