在肯定义利统一的基础上,先秦儒家有关义利观的论述可以分为三个不同的层次,即基本要求、中间要求与最高要求。先秦儒家义利观多层次的价值取向对于中国企业而言具有较强的现实意义,可以用于构筑企业社会责任建设标准体系,包括底线标准、中间标准和高调标准。建立在互利、共赢基础上的中间标准应成为现阶段中国企业履行社会责任的普遍适用标准。

Based on affirming the unity of righteousness and profit,the discussion of pre-Qin Dynasty Confucian view of righteousness and profit can be divided into three levels:basic requirement,intermediate requirement and high requirement.The multiple-level values of pre-Qin Dynasty Confucian view of righteousness and profit have practical influence on China's corporations and can be used into constructing the standard system of corporate social responsibility,including bottom-level standard,middle-level standard and high-level standard.The middle-level standard based on mutually beneficial and win-win situation should be viewed as the commonly useful standard for the construction of corporate social responsibility in China today.