论社会主义市场经济条件下的企业伦理建设

【作者】 查少刚；

【导师】 尹庆双；

【作者基本信息】 西南财经大学 ， 马克思主义理论与思想政治教育， 2003， 硕士

【摘要】 知识经济时代悄然来临，世界企业将迎来新的变革。企业经营管理价值观的发展历程已跨过生产导向和市场导向阶段而进入人力资源导向的新阶段；管理理论的历史演变过程也经由以所有者为中心的管理、以员工-所有者为中心的管理以及以顾客-员工-所有者为中心的管理而进入以利益相关者为中心的管理阶段。与此同时，随着世界经济一体化进程的加快和我国加入WTO，我国企业所面临的环境范围空前扩大，其开放性、联动性也日益增强。社会的变化发展使得公众舆论，进而使得法律法规从企业外部对企业活动提出了更高的道德要求，迫使企业管理重视企业伦理；同时，管理思想和实践的发展使得企业内部的管理人员日益认识到，企业的长远发展与高效的企业管理需要将伦理道德整合到企业的战略目标与行为规范之中，企业必须将伦理问题置于重要的地位，在生产经营管理等各方面活动及其过程中，把“合乎伦理道德”作为企业行为的基础和前提,这也是以人力资源为导向的现代企业在生产经营管理等各种活动中都必须遵循的基本原则。正如美国管理学家约翰·D·阿拉姆（John.D.Alarm）在《管理行为的困境》一书中所说：“任何一种管理职位都存在五种固有的两难处境：第一，个人利益和组织利益如何结合起来；第二，需要控制又需要主动性；第三，既要执行不顾个人的规律和程序，又要照顾个人的需求；第四，组织影响、集体准则和个人需要的矛盾；第五，既要支持现状、执行规范，又要改变现状和规范。”1在这些两难的处境中，每一个都和伦理有关。当管理者在处理这些问题时，除了要考虑对与错的问题，还要考虑善与恶的问题。对企业伦理的研究在国外特别是在西方发达国家，已经达到比较高的水平，越来越多的企业把企业伦理看作企业所拥有的最为重要的资产之一，讲究企业伦理是世界上几乎所有的最为优秀的企业的共性。改革开放20多年来，我国已有不少企业开始重视企业伦理建设，以法律和伦理道德来规范企业的经营行为，并创造了良好的经济效益<WP=3>与社会效益。不少企业，尤其是著名的大企业的伦理道德水准较高，但仍有不少企业对之认识不足，甚至置诸脑后，市场信用较低，道德失范现象较为普遍。在现实经济生活中，部分企业家缺乏对游戏规则的深刻理解和遵守，缺乏对竞争对手的最起码的尊重，对社会和整个经济秩序的均衡有序缺少最起码的责任感。事实上，企业伦理是企业行为的人文基础，追求良好的企业伦理，有助于企业获得经济效益，更有助于企业树立良好的信誉，从而树立良好的企业形象，有利于企业的发展。对整个社会而言，由于注重伦理的企业充分关注并努力满足消费者的需求，注重产品和服务的质量，注重协调与利益相关者之间的关系，勇于承担相应的社会责任，积极参与社会慈善事业，因此，它们将会起到一种示范作用，有利于社会道德风尚的改善，最终将有利于人民生活质量的提高，促进社会物质文明和精神文明的发展，有利于社会的全面进步。本文立足于改革开放以来我国企业发展的历史与现实，充分借鉴西方发达国家的企业在企业伦理建设方面的成功经验，从理论与实践两个层面研究了社会主义市场经济条件下，加强我国企业伦理建设的重要意义、企业伦理的内涵与体系、加强企业伦理建设所应遵循的基本原则和应达到的要求，以及加强企业伦理建设的途径和方法。全文共分四章：第一章从不同角度多维度地论证在我国社会主义市场经济条件下加强企业伦理建设的重要意义。本章从现代市场经济的伦理道德属性入手，从宏观的角度分析了现代市场经济与企业伦理建设之间的一致性，接着从微观的角度分析了企业目标、利润与企业伦理之间的关系，论证了企业伦理与企业目标之间的一致性，然后，结合我国社会主义市场经济体制改革的要求，论证了现代企业制度与企业伦理之间的内在联系，并在反思我国改革开放以来企业发展历史和现状的基础上，得出一个结论：在社会主义市场经济条件下，由于企业伦理所具有的人文力，加强企业伦理建设将有助于推动个人、企业进而推动整个社会向前发展。第二章回顾了企业伦理研究的历史沿革与现状。包括科学管理理<WP=4>论和行为管理理论在内的西方近代管理理论中所蕴涵的企业伦理思想是西方企业伦理生成与发展的最直接的理论源泉，这些思想主要包括对人性的认识、对企业责任的理解以及利益相关的思想和企业行为的原则和规范协作的团体主义。对企业伦理研究发端于二十世纪六、七十年代的美国，之后很快风行于欧洲和日本。我国对企业伦理的系统研究相对起步较晚，但仍然取得了比较丰富的研究成果。本章还展示了当前关于企业伦理研究的动态及其发展趋势，即充分关注利益相关者的利益和企业的社会责任。第三章论述了企业伦理的内涵及其表现形态，以及企业伦理建设的原则和要求。企业伦理的内涵非常丰富，应从对企业内部和对企业外部的伦理两个方面把握企业伦理的内涵。从表现形态上看，企业伦理是一个由伦理理念、伦理战略、伦理规范和伦理领导等要素构成的有机体系。在社会主义市场经济条件下，加强企业伦理建设必须坚持人文与功利相统一，民主与集中相统一，公平与效率相统一，权力与权威相统更多还原

【Abstract】 The era of the knowledge economy is around the corner. Businesses all- around the world will meet a series of new changes. The management value system of businesses comes to a new management stage of stakeholder -centered management. At the same time, as the course of the world economic integration is speeding and china enters the WTO, businesses in China have faced such a wide environment range, which is becoming more open and conjunctive day by day. The social development made the public opinions as well as the law and regulations put forward a higher moral request to the businesses’ activities from exterior, compelling the businesses to focus on their ethics. In other countries, especially western developed countries, the researches on business ethics have reached a remarkable level. Since the reform and open began twenty years ago, lots of companies have commenced to pay more attention to business ethics construction in China, but some still haven’t realized it, and even shrug it off. In real economic life, some companies lack of profound understanding of the game rules and the most basic respects to their opponents without a basic responsibility to the equilibrium of the society and the whole economic order.This thesis sets its foothold on developmental history and reality of businesses in our country, and uses the experience of business’ ethics construction in western developed countries as reference. The author makes a study on the important meaning of enhancing business ethics construction in our country, the content and system of business ethics, the basic principle and requirement needed in that process, and ways to that enhancement on the condition of socialistic market economy both in theory and practice.This thesis article consists of four chapters.<WP=7>In Chapter One, the fact reality should be realized that it is urgent to take the ethics problem as a key role in the processes and all kinds of activities in production management. In fact, business ethics is the human basis of its behavior, seeking good business ethics not only help enterprise obtain economic benefits but also help it to build up good enterprise image and good credit standing, even does good to its development. "According with ethics and moral" is the basis and precondition of the enterprises’ behavior. In fact it is also the most basic principle in the production management and other kinds of activities in modern businesses based on human resource orientation. In Chapter Two, the author looks back on historical evolution. That kind of research began in the 1960s and 1970s in USA. And it became very popular in Europe and Japan quickly. Systematic research on business ethics is comparatively late in our country, but still quite great research results have been achieved. This chapter reveals new trends and development tends of study of business ethics, also.Chapter 3 reveals the abundant content of business ethics, the organic system, the principle and requirement of business ethics construction. We must stick to principles of unification of humanism and virility, democracy and concentration, justice and efficiency, power and authority, competition and association, controlling and freedom, in the course of enhancing business ethical construction on the conciliation of socialistic market economy. Meanwhile, it also requires enterprise to set up a high value, build its adored culture, take social responsibility, carry out humanism management and recreate enterprise culture and behaviors according to the value of humanism. Besides, this chapters makes a study on restraining factors of business ethic construction which all may influence the process of ethics construction. In Chapter 4, the author discusses the way to enhance the construction of business ethics on the basis of socialistic market economy.<WP=8>Firstly, to set up correct operating ideology requires enterprises to make a bright and lofty objective. Secondly, we should recognize the importance of emotion in the process of ethics construction, and更多还原