论企业伦理

经济体制转轨和现代企业制度的建立，尤其是国有大中型企业的改革，使企业伦理成为人们关注的一个焦点．作为现代企业不仅是独立的经济实体，又具有法人人格的伦理实体已成为理论界、学术界的共识．充分认识企业伦理的内涵、功能、现状，对加强企业伦理建设具有重大的理论和实践意义．     

我国企业伦理建设初探

企业伦理问题是当前困扰企业和政府的难题,本文从现阶段我国企业存在的内、外部伦理问题,以及基于树立正确的企业伦理价值观进行伦理建设着手,提出了自己的见解。     

企业伦理与企业持续发展

从目前中国企业的现状来看，企业化符合企业核心竞争力的基本特征，企业的核心竞争力就是企业化，企业化是企业持续发展的基本动力。同时企业的伦理与企业化的关系密切，企业伦理就是企业化的核心。所以，企业伦理是实现企业可持续发展的不竭之源。     

饭店业的企业伦理建设

从某种意义上说,伦理是企业竞争力的最初发源地,是企业核心竞争力最本质的因素。在饭店业的经营管理中存在各种各样的伦理道德问题,这些问题的解决,需要通过加强企业的伦理建设来完成,而伦理建设要从企业的内部与外部同时入手做到更全面、更彻底。在企业内部,企业管理者在思想上要澄清一些模糊和错误的认识,充分认识到企业伦理建设与赢利的辩证关系,认真处理好关系到企业生存和发展的利益与道德的关系,同时还要加强对员工的道德教育,提高员工的道德境界。     

基于战略导向的企业伦理行为研究

本文通过建立利益相关者的企业伦理研究框架,把企业伦理纳入到企业战略规划过程,探索了企业在产品市场相关利益者、资本市场利益相关者与组织利益相关者中的伦理行为和道德规范.     

企业伦理与社会责任的探讨

21世纪进入了文化世纪,全球面对资源短缺、自然生态的恶化、各国都肩负起保护资源和环境的重任,用智慧去创造财富,更加注重企业之间、企业与社会之间的和谐.在激烈的市场竞争中,企业伦理与社会责任问题正在日益引起人们的高度重视.并将伦理融八企业的战略目标中去.企业在激烈的国际竞争环境中想要生存和发展,就必须加强企业伦理与社会责任的建设,通过强化企业伦理与社会责任的认识,注重人与自然和谐发展,打造诚信守法、良好的企业信誉,实现企业与社会共赢的发展目标.     

建立以诚信为核心的企业伦理体系

企业伦理是企业文化的重要组成部分,是企业处理内外部关系的哲学,从某种意义上来讲也是企业竞争力的最初发源地,是企业核心竞争力的最本质因素。诚信作为中国传统道德规范,是良好的经济秩序和社会秩序的基础,它的历史源远流长,影响深远。本文重点探讨了建立以诚信为核心的企业伦理体系的必要性、重要性和构建企业诚信伦理体系的途径。     

企业伦理责任与伦理识别刍议

企业伦理责任的履行越来越受到业界和研究者的重视.但是企业在履行伦理责任过程中也面临着困境.企业伦理识别理论的提出与完善为进行正确的企业伦理识别、确立企业形象提供了依据.本文对此进行了探讨.     

浅谈现代企业经营管理中企业伦理道德的建设

在趋于白热化的市场竞争中,为了能使企业继续生存发展,各个企业所采取的竞争手段花样百出、复杂多变,有些企业为了利益甚至采用了有悖于商业道德的手段。因此,企业伦理道德的坚持迫在眉睫,尤其是在当前时间经济条件下,企业间合作日益紧密,合作诚信日益重要,企业伦理道德的建设对企业发展及整个市场经济发展的影响更为明显。     

企业伦理与利益相关者的关系

美国兰德公司曾花20年时间跟踪了500家世界大公司,发现其中百年不衰的企业有一个共同的特点,他们始终坚持以下三种价值观:共同价值高于个人价值;社会价值高于利润价值;用户价值高于生产价值。这或许会使许多人认为坚持企     

The Ethics of Marketing Good Corporate Conduct

Companies that contribute to charitable organizations rightly hope that their philanthropic work will also be good for the bottom line. Marketers of good corporate conduct must be especially careful, however, to market such conduct in a morally acceptable fashion. Although marketers typically engage in mild deception or take artistic license when marketing goods and services, these sorts of practices are far more morally troublesome when used to market good corporate conduct. I argue that although mild deception is not substantially worrisome with respect to the marketing of most goods and services, it is a far greater moral blunder to use such methods in the marketing of good corporate character. These erode trust and demonstrate alack of adequate respect for the moral good. In light of these concerns, I suggest that such practices must be re-examined when applied to the marketing of corporate character and good conduct. Finally, I develop a revised set of ethical guidelines that are needed in order to address the problems peculiar to the marketing of morally praiseworthy behavior.     

An Analysis of Corporate Social Responsibility,Corporate Identity and Ethics Teaching in Business Schools

Recent events have raised concerns about the ethical standards of public and private organisations, with some attention falling on business schools as providers of education and training to managers and senior␣executives. This paper investigates the nature of, motivation and commitment to, ethics tuition provided by the business schools. Using content analysis of their institutional and home websites, we appraise their corporate identity, level of engagement in socially responsible programmes, degree of social inclusion, and the relationship to their ethics teaching. Based on published research, a schema is developed with corporate identity forming an integral part, to represent the macro-environment, parent institution, the business school and their relationships to ethics education provision. This is validated by our findings. Dr. Nelarine Cornelius, Reader in Human Resource Management and Organisational Behaviour, Brunel Business School, Brunel University, is a Fellow of the Chartered Institute of Personnel and Development and a Fellow of the Royal Society of Arts. She is also a Chartered Psychologist and is Director of both the Centre for Research in Emotion Work and the Human Resource Management and Organisational Behaviour Research Group at Brunel University. Dr. James Wallace, Lecturer in Quantitative Methods, School of Management, University of Bradford, is a Fellow of the Royal Statistical Society. He has considerable experience of statistical and mathematical modelling gained over several years in the UK utilities sector and in H.E. His current research interests include, applying statistical and mathematical modelling approaches to Technological, Operational and General Management problems. Dr. Rana Tassabehji, Lecturer in Information Systems and E-business, School of Management, University of Bradford, is a member of the British Academy of Management and the UK Academy for Information Systems. She worked as an international business consultant and as a consultant in the UK IT sector and is currently an academic member of the eGISE eGovernment network. Her research interests include ethics and e-business, Internet security and e-government.     

Corporate Governance and Ethics: A Feminist Perspective

The mainstream literature on corporate governance is based on the premise of conflicts of interest in a competitive game played by variously defined stakeholders and thus builds explicitly and/or implicitly on masculinist ethical theories. This article argues that insights from feminist ethics, and in particular ethics of care, can provide a different, yet relevant, lens through which to study corporate governance. Based on feminist ethical theories, the article conceptualises a governance model that is different from the current normative orthodoxy.     

Developing,Communicating and Promoting Corporate Ethics Statements: A Longitudinal Analysis

This paper reports on the findings of the third in a series of surveys of large U.S.-based and multinational corporations on their ethics statements. Focusing on four types – values statement, corporate credo, code of ethics and Internet privacy policy – we find growth in the use of these statements over the last decade. We discuss the external communication of these statements, including the avenues that are now used for promotion and their intended audiences. The paper concludes with a number of research issues to be addressed.     

商业伦理的构建——公司治理的一个视角

在经济飞速发展的今天,商业伦理正越来越受到高度重视。商业伦理本身并不具有法律意义上的强制性,但它具有道德意义上的导向性和自我约束性,是一个企业乃至一个商业社会和谐、长远发展的基石。同时,商业伦理也是人们在追求商业利益过程中应当遵循的道德原则。     

Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction

Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics.     

Measuring Corporate Performance by Building on the Stakeholders Model of Business Ethics

The main thesis guiding the conceptual development of our corporate performance measurement model is that business success – defined as long-term survival and growth – is determined by relationship quality (1) among the various organizational departments (internal stakeholders), (2) between internal and external stakeholders, and (3) between internal and distal stakeholders. Relationship quality among internal stakeholders is conceptualized and operationalized in terms of internal service quality. Relationship quality between internal and external stakeholders is conceptualized and operationalized in terms of external service quality. Relationship quality between internal and distal stakeholders is conceptualized and operationalized in terms of company goodwill. Thus, corporate performance of manufacturing firms can be measured by a survey of representatives of internal, external, and distal stakeholders. Corporate strategies can be developed as a direct function of strengths and weaknesses uncovered by corporate performance measurement.     

经营道德——中小民营企业生存与发展之本

我国中小型民营企业的发展在国民经济中具有重要地位。目前中小型民营企业非道德经营行为对于行业、地区乃至国民经济发展产生严重影响和危害。依据中小民营企业常见的非道德经营、违法经营行为和现象,应该从强化政府行政管理、鼓励行业自律管理、加强舆论宣传和企业家经营道德教育、建立企业和经营者经营道德管理体系、提高中小民营企业管理水平等方面,制约企业非道德经营行为。     

The Relationship between Corporate Social Responsibility and Business Ethics

The relationship between corporate social responsibility (CSR) and business ethics (BE) is both a practical and theoretical issue. Unlike the traditional way of clarifying the relationship through identifying and comparing the extant definitions of the two terms, this study addresses and compares CSR and BE from three perspectives (basic concepts, academic fields, and social movements) in two analytical dimensions (in practice and in theory). This study indicates that: The relationship between the concept of CSR and BE is different from either the relationship between CSR as an academic field and BE as another academic field or the relationship between CSR as a movement and BE as another movement; within the relationships of the two concepts, fields and movements, the relationship between them in practice is different from that in theory; and CSR and BE are neither totally independent nor one of mutual inclusion, rather, they have similarities and differences.     

A Partnership Model of Corporate Ethics

The stock market crash of 1987 had a profound effect on corporate Australia and the Australian community in general. The fall-out revealed that some of our most respected business figures had not been as ethical, or even as lawful, as we would have hoped. This impropriety produced in Australia an awakening to business ethics. Whilst many companies endeavoured to introduce ethical practices into their corporations, they perceived ethics as a way of minimising damage to the corporation and in some cases as a means of competitive advantage. What was lost was the reason that one should embark on business ethics; and that is to make the society and corporate Australia a more ethical place in which to exist.This paper proposes a model based on 2 factors: commitment and partnerships, as a means of enabling corporate Australia to refocus attention on the main purpose of being inherently ethical in all that we do. This ethical model requires a commitment to partnerships with all stakeholders both internal and external in an attempt to enhance the level of ethical business practices that are contemplated and pursued within corporate Australia. Whilst the research agenda and the information collected is Australian-based, it is hoped that the ideas contained within this paper will have a wider appeal to corporations in similar cultural settings.