人性与会计诚信

会计诚信的基本前提是人性的善良性。善良、诚信是人性的精华,是会计诚信的基础。会计诚信是会计人追求的基本价值观和理想目标。重塑会计环境,构建诚信政府,诚信企业,诚信公民,使人性得以升华,是构建和谐社会的根本保证。     

周敦颐的富贵观探析

随着市场经济的日渐深入,市场经济所带来的弊端日益凸显,社会中有不少人将世界一切有形的、无形的、物质的、精神的东西都放在金钱砝码的天平上来衡量,导致社会道德沦丧、诚信缺失。本文以理学开山鼻祖周敦颐作为研究对象,对其思想中的富贵观加以研究,以此引导人们树立正确的富贵观,以期为中国特色精神文明建设起到建言作用。     

面对WTO企业怎么干(十)

<正> 云南云丽珠宝有限公司董事长—一舒丽云:人道即商道,怎么经商就怎么做人诚信,诚是对待自己,信是对待别人,这是一个最起码的做人道理。诚信对商人的要求,是对人、对社会一般的要求,是一个基本原则。商人是以追求最大经济利益为目标的,但这不是无条件的追求,而是有条件的追求,这个条件就是做人,要顾全伦理道德,不伤     

基于生命周期理论对保险产品的研究

生命周期假说理论是研究养老金问题的理论依据之一,该理论认为理性消费者追求整个生命周期内的效用最大化。随着我国经济的发展,国民可支配收入的增加,大多数人拥有了进行资源跨期分配的需求。但不同年龄段的人群对保险产品有不同的选择。本文在以生命周期理论指导保险产品的基础上,通过分析民生人寿保险公司的"金榜题名少儿教育金","幸福360少儿两全险","如意相伴","富贵今生","富贵齐添"等险种,从理论上阐述了生命周期理论在我国保险产品实践上的应用,并提出相关建议。     

如何树立企业的诚信形象

市场经济是诚信经济,诚信是企业在市场竞争中生存和发展的基础。企业要想在激烈的市场竞争中立足,"追求共赢"求发展,就必须树立诚信意识,以信为本,诚实经营。面对诚信危机,如何建立健全诚信体系,完善诚信机制,加强诚信管理,塑造良好的企业诚信形象,已成为我国企业发展的当务之急。     

诚信领导:企业可持续发展的基石

企业可持续发展是每个企业的追求目标。诚信领导是近年来西方管理学界关注的热点话题,本文介绍了诚信领导的概念及其具体内容,探讨了诚信领导在企业管理的积极作用,指出诚信领导是企业可持续发展的基石。     

纯酒无极 心中有度 极度酒业带您尽享时尚生活

“极”——没有止境，无限延伸，永恒的追求；“度”——张弛有度，务实诚信！“极度”品牌原浆酒追求正是“纯酒无级、心中有度”的境界；极度人在其事业的探索中，一直秉承德的稳步发展，诚信经营的理念，极度人雄心壮志，决心要在喧嚣的市场上掀起一股势不可挡的“极度”风暴。[第一段]     

诚信领导：企业可持续发展的基石

企业可持续发展是每个企业的追求目标。诚信领导是近年来西方管理学界关注的热点话题，本文介绍了诚信领导的概念及其具体内容，探讨了诚信领导在企业管理的积极作用，指出诚信领导是企业可持续发展的基石。     

诚信及其经济外部性研析

文章从微观方面分析了诚信的价值,认为诚信是重复博弈的结果,建立社会信息识别和传递机制至关重要;诚信不仅是一个道德问题,而且渗透着经济利益因素;强调企业不仅要追求其内在经济性,更要追求外在经济性,以获得更大的利益.     

高效流通安全诚信——上海蔬菜批发行业60年的追求和实践

“高效流通,安全诚信”是上海蔬菜批发行业60年的共同追求和实践。它既是上海解放以来蔬菜批发行业贯彻执行上海历届市政府关爱市民、保障主副食品供应宗旨的实践活动．又是上海几代“蔬菜人”搞活农商流通的不懈追求;     

论徇私枉法罪主观要件及共犯

徇私枉法罪是司法工作人员渎职犯罪中的一种,在司法实务中虽然不属于多发罪,但对司法公信力的危害极大。目前在该罪构成条件上尚有争议。本文认为,"徇私"、"徇情"并非只是一个概念,而是需要查证的具体事项;在内外勾结案件中,司法人员应起主要作用。     

The Structure of a Rawlsian Theory of Just Work

This article outlines the structure of a Rawlsian theory of justice in the employment relationship. A focus on this theory is motivated by the role it plays in debates in business ethics. The Rawlsian theory answers three central questions about justice and the workplace. What is the relationship between social justice and justice at work? How should we conceive of the problem of justice in the economic sphere? And, what is justice in the workplace? To see fully what demands justice makes on the workplace, we should first spell out the implications that domestic justice has for working conditions. When this is done, we can develop a conception of workplace justice and investigate what content such local justice should have. John Rawls’s political liberalism was constructed for the specific problem of a just basic structure; in order to apply it to another problem the key theoretical concepts must be revised. Reasons for a specific construction of a local original position are given and arguments are presented in support of a principle of local justice, which takes the form of a choice egalitarian local difference principle.     

Corporate and public responsibility, stakeholder theory and the developing world

It is often argued that multinational companies and other foreign developers have a responsibility to improve the material conditions of the people in whose territories they operate. As a matter of distributive justice it is thought that these companies should be sharing the acquired wealth with these people through the creation of 'collective goods' (like schools and aid posts), infrastructure development and compensation disbursements aimed at their benefit. Recently "stakeholder theory" and even legislative changes in the first world (especially in the US) have sought to impress on the corporate world the necessity to share the profits with affected "non-shareholder" groups. Many see these developments as possible advancements for indigenous peoples, indigenous rights and the cause of distributive justice for aboriginal groups. However, it can be shown that the attribution of such 'imperfect' duties to corporations results in the generation of excessive costs and of unrealistic expectations on the part of stakeholders. Distributive justice is more efficiently achieved by public sector involvement at the level of policy and project management.     

Industry Business Associations: Self-Interested or Socially Conscious?

According to deontic justice theory, individuals often feel principled moral obligations to uphold norms of justice. That is, standards of justice can be valued for their own sake, even apart from serving self-interested goals. While a growing body of evidence in business ethics supports the notion of deontic justice, skepticism remains. This hesitation results, at least in part, from the absence of a coherent framework for explaining how individuals produce and experience deontic justice. To address this need, we argue that a compelling, yet still missing, step is to gain further understanding into the underlying neural and psychological mechanisms of deontic justice. Here, we advance a theoretical model that disentangles three key processes of deontic justice: The use of justice rules to assess events, cognitive empathy, and affective empathy. Together with reviewing neural systems supporting these processes, broader implications of our model for business ethics scholarship are discussed.     

Why and How Does Social Responsibility Differ Among SMEs? A Social Capital Systemic Approach

Research suggests that organizational justice (procedural, distributive, and interactional justice) has important impacts on work-related attitudes and behaviors, such as organizational citizenship behavior (OCB). In this article, we explore the extent to which individualism moderates the relationship between organizational justice and OCB (organizational obedience, participation, and loyalty) among citizens in Kyrgyzstan. We make additional contributions to the literature because we know very little about these constructs in this former Soviet Union country, Kyrgyzstan, an under-researched and under-represented region of the world. Results of our data collected from 402 managers and employees in Kyrgyzstan offer the following new discoveries. All three justice constructs are related to OCB. Individualism moderates only the distributive and interactive justice to OCB relationships. We develop an intricate theory with provocative implications: Procedural justice produces obedience. For “individualists,” interactional justice inspires loyalty and, interestingly, distributive justice “can only buy” participation, but “can’t buy” loyalty. Therefore, for individualists, interactional justice outweighs distributive justice for organizational loyalty. Based on Kyrgyz citizens’ justice, OCB, and individualism, our theory reveals novel insights regarding culture, money attitude, and intrinsic motivation and provides critical and practical implications to the field of business ethics.     

Self-Interest, Love, and Economic Justice: A Dialogue Between Classical Economic Liberalism and Catholic Social Teaching

This essay seeks to start a dialogue between two traditions that historically have interpreted the economy in opposing ways: the individualism of classic economic liberalism (CEL), represented by Adam Smith and Milton Friedman, and the communitarianism of Catholic social teaching (CST), interpreted primarily through the teachings of popes and secondarily the U.S. Catholic bishops. The present authors, an economist and a moral theologian who identify with one or the other of the two traditions, strive to clarify objectively their similarities and differences with the opposing perspective. Section one focuses on each position's perspective of love of self and love of others. We find both CEL and CST saying that self-love, rightly understood, constitutes a moral good and that the love of others serves as an important principle in the political economy. We find less agreement in section two regarding justice and rights, but even here, we discover a few surprises. Both traditions uphold justice (giving to each party what is due) as essential to the political economy, and recognize some similarity in that type of justice called commutative. We note, however, substantial differences regarding a second type of justice that we call "public justice." First, they differ over the extent to which government should be involved. Here the meaning of rights, especially that of individual freedom, arises. Secondly, the traditions diverge over whether benevolence as a motivator ought to serve as a partner for public justice. Thirdly, CEL in general opposes CST's emphasis on social justice that calls upon institutions to be proactive in helping citizens and groups to become active participants in the economy. We conclude our essay by summarizing our discoveries and by suggesting areas for further dialogue.     

劳动：马克思正义思想的逻辑主线

马克思正义思想主要是从政治经济学角度来阐述的。正义来源于人类生产方式之中,劳动是人的本质,正义要体现人的本质。因此,马克思从劳动入手解析正义,把劳动作为正义的衡量标准,把雇佣劳动作为切入点批判资本主义非正义;并提出正义的最终目标是自由劳动,正义实现的必由之路是从异化劳动到自由劳动。通过探究马克思解析正义的方式可以正确理解正义的逻辑思路,有助于促进社会公平正义的实现。     

Consumers' waiting in queues: The role of first‐order and second‐order justice

Past research on queuing has identified social justice as an important determinant of consumers' waiting experiences. In queuing settings, people's perception of social justice is affected by whether the principle of first in and first out (FIFO) has been violated. However, even when service follows the FIFO principle, waiting time may still differ from one consumer to another for various reasons. For instance, a consumer who happens to arrive in the queue after a large group of people may have to wait longer than average. In this research, it is argued that, aside from and independent of the FIFO principle, consumers also care about whether everyone spends an approximately equal amount of time waiting before availing of the product or service. When consumers perceive that they have spent more time waiting than others and when they can attribute this injustice to the service provider, they will be less satisfied with the waiting experience. It is also proposed that adherence to the FIFO principle is a more salient concern to consumers (thus termed “first‐order” justice), and equal waiting time (”second‐order” justice) matters only when first‐order justice is not an issue. Three studies support the predictions. © 2008 Wiley Periodicals, Inc.     

The Ethics of Metrics: Overcoming the Dysfunctional Effects of Performance Measurements Through Justice

The last two decades have seen a great deal of scandals in the business world. Many of them have to do with accounting and management control, but in substantially different ways. This paper focuses on the dysfunctional effects of systems of measurement and incentives, and the possible ways to overcome those dysfunctional effects, achieving a stable state of goal congruence through the introduction of justice in the design and use of management control systems, by contributing to the ethical development within the organization. We first analyze how the discipline of control systems came into being, and show how, in the last decades, both in theory and practice, has gone in a direction of becoming more ‘automatic,’ and then, we provide some case studies of how they are at the origin of many of the scandals. Borrowing from Rosanas and Velilla (J Bus Eth 57:83–96, 2005) and from Cugueró-Escofet and Rosanas (Manag Account Res 24:23–40, 2013), we develop a model of control systems based on justice, where we make the distinction between formal and informal justice. We are then able to show how informal justice is the key element in the dynamics of a control system: to preserve formal justice, or to evolve toward formal justice. In any case, it is a necessary condition to reach a state of maximum goal congruence, stable through time, as a consequence of the ethical development that this type of systems are able to generate.