According to Kantian perspective, all stakeholders in business are the members of Kingdom of end so that they are treated not only mean but also end.

• 本文首先，康德认为，无论是个人或他人的人格中的人性都应该受到尊敬，决不可只当作工具看，而应当作一目的来看待，此即是人的内在价值。