企业道德及其要素的实证分析:以农村中小企业为例

通过对浙江省17家有代表性农村中小企业的70名人员(经营者、中层管理者、普通员工)的专题访谈,对目前中小企业对企业道德及其要素的认知状况进行了深入调查与分析。研究表明总体上中小企业对企业道德的认知程度不高。对访谈内容进行编码分析显示,中小企业道德作为企业处理组织内外各种关系时的道德表现可分解为企业与员工、企业与消费者、企业与竞争对手、企业与政府及公众、企业与金融机构以及企业与自然环境等6大类要素及其14个具体类别。

Empirical Analysis on Business Ethics and Its Elements:The Case of Rural Small and Medium-sized Enterprises

Within Zhejiang Province,we selected 17 representative rural SMEs,and made in-depth interviews with 70 staff of different levels(including SMEs’ operators,middle managers and general workers).Preliminary analysis shows that,the SMEs’ overall cognitive level of business ethics is still low,and there exists some inconsistency between ethical cognition and ethical practice;The understanding of behaviors violating ethical standard stays more in the breaking-law level;SMEs’ practice of business ethics construction has already been shown gradually in the process,which mainly lies in the institutionalizing and implementing of business ethics,and the building of ethical culture.On this basis,we then conducted content coding analysis on the interview data.Results showed that,as ethical representation of enterprises when dealing with all kinds of relationships in and outside the organizations,SMEs’ business ethics involved six elements: the relationships between enterprises and employees,enterprises and consumers,enterprises and their competitors,enterprises and government & public,enterprises and financial institutions,as well as enterprises and natural environment,and they further contained 14 specific aspects.All these constitute the main content of business ethics.Together,our study suggests that,business ethics is much more than professional ethics,corporate culture,or social responsibility,which do has deeper and broader meanings.It is an empirical test of related theories of business ethics from the angle of Chinese current social practice,and lays foundations for deeply understanding the essence of business ethics,further conducting empirical local studies,and its assessing and quantifying.