工程建设企业伦理与道德实践论略

从工程技术伦理、工程职业伦理、工程社会伦理三个方面对工程建设企业伦理与道德选择进行了分析和论证,并从企业文化和价值论的角度阐述了工程建设企业伦理与道德实践中的团队意识、互利互惠、义利并重及公平效率等内容。提出工程建设企业项目管理由于存在价值取向的缺失,常常导致建设工程项目各参与方存在契约方面的不公平,同样带来许多社会问题;提出当前我国建设工程企业伦理与道德实践应坚持以人为本,注重企业员工伦理素质的提升;提出要自觉运用社会主义企业的主导价值观去激励教育员工,着眼于未来发展,把可持续发展的理念作为企业最高的伦理准则,坚持把社会整体性需要作为企业最深远的利益,塑造符合中国特色社会主义现代化建设要求的企业文化,推进企业持续快速发展。     

论企业内部会计控制与会计伦理

会计伦理是企业内部会计控制的组成部分。企业既要加强内部会计控制的制度安排和执行,通过不相容职务相分离等措施来进行内部会计控制,又要重视会计伦理建设,依靠伦理道德的力量,＂以制度控制＂与＂以德控制＂相结合,才能达到良好的内部会计控制效果。     

企业伦理文化与企业管理

市场经济深入发展的实践,日益向人们揭示出一个企业成功与持续发展的真谛：企业文化起着越来越重要的作用。企业伦理文化,是企业文化中基础部分的已约定俗成的并且为企业所奉行的社会行为准则和道德规范之内容,在企业文化成为现代企业管理的重要组成部分,企业文化力成为提高企业管理效率和效益关键因素的今天,研究企业伦理文化对于提升企业文化力和提高企业管理效率和效益的关系,是理论和现实提出的重要课题。     

消费者伦理信念及关系质量对消费者非伦理行为的影响

本文运用典型相关分析法对中国消费者的伦理问题进行探讨,提出并检验了关系质量在消费者伦理信念与消费者非伦理行为决策中的调节作用。文章指出,鉴于信念与行为在很多场合下的非一致性,在以后的消费者伦理研究中,努力开发类似关系质量的调节或中介变量是有意义的。     

城市土地利用政策的伦理分析

土地利用是一个伦理问题,城市土地利用政策必须遵循效率、公平、生态、利义统一的伦理原则。针对目前城市土地利用政策中伦理缺失现象,必须在城市土地利用规划过程中扩大和完善公民参与,完善节约集约用地型土地利用政策体系,更加注重公平理念,加强政策主体的职业伦理建设。     

Doing what comes naturally? Why we need a practical ethics of teamwork

This paper challenges the belief that teamwork is a ‘natural’ form of work organization that satisfies universal human needs such as social affiliation and self-actualization. A corollary of this belief–that teamwork is a morally superior form of work organization–unnecessarily restricts debate about the desirability and usefulness of teams because any criticism comes to be seen as a denial of our essential humanity. Using an approach inspired by Michel Foucault's concept of ‘care of the self’, I will propose a practical ethics of teamwork that allows us to appreciate the moral ambiguities of teamwork.     

从生态伦理视野对当今企业管理的疏解

当前有关企业管理的研究层次以及类别比较活跃,但将企业管理与生态环境伦理问题相结合的研究还很不成熟。随着人类环保意识的逐步提高,现代企业管理应更加关注其与人类生活的生态环境相结合的问题。从生态伦理的角度重新审视现代企业管理中存在的一系列问题,进而解决此类问题,以促进社会更快、更好的发展,最终实现整个社会的可持续发展。     

Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

论企业伦理化经营的价值与构建路径

企业伦理化经营要求企业的经营活动必须经得起伦理道德尺度的评判与检验,它是对企业将营利作为唯一目标的反思。企业伦理化经营不仅是整个社会和谐和持续发展的需要,也有助于企业提高声誉,树立良好的形象,与核心利益相关者建立起良好的关系。企业伦理化经营要建立失信惩罚机制、伦理化经营的治理机制,并制定和实施企业伦理规范。     

Ethnicity,nationality and gender: a cross-cultural comparison of business ethical decisions in four countries

Data from 513 subjects in China. Korea,. Mexico and the USA are analysed to explore the effects of ethnicity, nationality and gender on responses to a variety of business ethical dilemmas. Responses are analysed with respect to the

ethical theories of Utilitarianism (Act and Rule), Justice, and Individual Rights. Implications for human resource management are discussed.