This book is an original work of the author’s 20-year academic quintessence with unique perspectives and logical arguments. There are both philosophical analyses and exploration of practical applications in this book. Guided by Marxist historical materialism, the author shows the function and effect of morality by analyzing and defining moral domain. He also explains the fact that economic development requires moral support by analyzing the inseparable logical connection between economics and morality. Moreover, the author researches moral capital and its route to achieving value multiplication in economic activities, and structures an application and evaluation index system for moral capital in enterprises. He also discusses the basic strategy for enterprises to accumulate and manage their moral capital.