【作者】 陈宇茜；

【导师】 胡军；

【作者基本信息】 暨南大学 ， 工商管理， 2002， 硕士

【摘要】 本文是关于企业在经营管理的过程中，如何关注经营伦理的案例研究。本文分两个部分，第一部分是案例描述，第二部分是案例分析。 案例描述部分是以事件被发现的过程来讲述一个在电力公司内发生的截留电费的故事。在对任期届满的电力局领导进行财务审计的过程中发现可疑流动的资金，以此为线索追查到资金的来源，发现大量被截留下来的电费。在追查的过程中，故事主角也考量了截留电费的动机、截留电费的使用情况、截留电费的依据。故事结尾陈述了有关部门对截留电费事件的处理意见和处理决定。 案例分析分六个部分。这六个部分从宏观的外部环境、中观的企业经营理念、微观的个人道德水准这三个层面对案例所描述的事件进行了分析，并用垄断经济理论、商业伦理理论、组织行为理论以及管理学理论加以佐证。阐明了企业重视经营伦理的必要性和可实施性，同时也提出了政府实施正确作用的必要性。 本文案例分析的结论是：市场经济要求企业在经营的过程中必须重视经营伦理，企业伦理性经营的保证来自于外部环境的优化，外部环境的优化又依赖政府的导向作用。建立信用经济需要政府、企业、个人共同努力，而这三者之中企业是原始的推动力，因此，要想建立完善的市场经济体系，要想中国的经济有长期的飞速的发展，企业在经营中要注重伦理成为当务之急。更多还原

【Abstract】 This article is a case study on management ethics in business administration. It consists of 2 parts, the first being the narration of the case itself, while the second case study.The narrative part tells a story of how the illegal retention of revenues from power supplies has come to light in a power supply company. An audit was conducted on the financial and accounting aspects of this power supply entity at a time when the incumbent leaders of the said entity were about to leave their posts. In this process, dubious cash flow was detected, and based on this clue, the source of the fund was tracked, leading to the discovery of the illegal retention of a large amount of revenues. In the investigation, considerations were given to the motives of such retention, where the revenues were used, and on what basis the retention decision was made. The concluding part of this story touch upon the opinions and decisions by the departments concerned regarding this incident.The case study part consists of 6 sections, which carries analysis of this case from the macro and micro perspectives of business environment, the concept of business administration, and the moral standing of the individuals involved. Such analysis is backed by theories of monopolistic economy, of business ethics, of organizational behaviors and of business management. It points to the necessity and feasibility of business ethics in business entity, and the need that government should play its due role in this respect.The conclusion that was drawn at the end of this study is as follows. While in today’s market economy, a business entity must pay attention to business ethics in its management, the guarantee of ethical business management comes from an optimal external environment, which in turn, depends on the guidance from the government. For sound economy to sustain, it takes the efforts of the government, the business sector and individuals, with the efforts of the business sector serving as the driving force. Therefore, focusing on business ethics in management has become a matter of priority, if a sound market economic structure is to take root, and if China hopes to see a sustainable and rapid economic growth.更多还原