This article develops a liberal theory of the virtues in business. I first articulate two key liberal values embodied within market society: self-authorship and mutual benefit. Self-authorship is a mode of autonomy given expression through the effective exercise of economic liberties. Mutual benefit involves the intentional pursuit of the well-being of one’s transaction partners within economic exchange. These values are uniquely realized, I argue, within business, conceptualized as a distinct, firm-level, social practice. More specifically, individuals realize self-authorship by purposively integrating cospecialized resources, forms of knowledge, and business functions to facilitate mutually beneficial transactions. Through their commitment to mutual benefit, businesspersons establish ongoing, cooperative relationships with customers, members of other firms, and various stakeholders more generally. These relationships are constitutive of a distinct liberal notion of the common good. The practice of business and the common good in a market society are sustained by a range of individual-level virtues. I recount these virtues and, before concluding, discuss several other theoretical implications of this account.

本文发展了一种关于商业美德的自由主义理论。我首先阐明市场社会中体现的两个关键的自由主义价值观：自我创作和互惠互利。自我创作是通过有效行使经济自由而表现出来的一种自主模式。互利涉及在经济交换中有意追求交易伙伴的福祉。我认为，这些价值观是在企业内部独特实现的，被概念化为独特的、公司层面的社会实践。更具体地说，个人通过有目的地整合共同专业的资源、知识形式和业务功能来实现自我创作，以促进互惠互利的交易。通过对互惠互利的承诺，商人与客户建立持续的合作关系，其他公司的成员，以及更广泛的各种利益相关者。这些关系构成了独特的自由主义共同利益概念。市场社会中的商业实践和共同利益是由一系列个人美德来维持的。我回顾了这些优点，并在结束之前讨论了该叙述的其他几个理论含义。