从公司治理论企业社会责任法制化

【作者】 李洙德；

【导师】 王传丽；

【作者基本信息】 中国政法大学 ， 国际法， 2008， 博士

【摘要】 『企业也是社会的一份子,企业应善尽社会责任』这样的观念在先进国家已是普遍的常识,可是在台湾,这似乎仍处于启蒙阶段。企业与股东、管理者、员工、消费者、供货商、政府、小区及一般社会大众等利害相关人的关系更日形重要。七○年代,台湾政府对于企业经济活动所带来的负面影响,开始进行有关的解决方案研究,也积极研究订定新的法律规章,来规范与限制企业的营运,「企业社会责任」也因此成为一个极重要的课题。过去对企业界而言,「社会责任」成了阻碍公司成长的代名词,只有效率地生产产品及劳务,才是企业界所要求的。然而,随着时代进步及国际经济发展,愈来愈多的企业终于打破了鱼与熊掌不可兼得的迷思。本论文希望透过对诚信原则的分析,探索忠实关系的法哲学的内在本质,以明暸忠实关系的理论基础,当成文法与实务判例无法解决新兴个案时,或当机械式地适用成文法例,致显与个案正义明显冲突的案例时,不但可公平、合理地以诚信原则,有效地适用于系争案例,达到应有的公平与正义,且可因每个个案皆能符合诚信原则,而导引出法律的一致性,甚至在该类型案例中创设出各项法则,使法律的安定性可得建立。本论文提出具体的看法便是,华人社会应该建立属于自己的「公司治理」理论,而非单纯援引国外制度,虽然欧美已发展出许多公司治理的规范机制,但是否能适应于华人社会的公司治理,其实颇有疑问,吾人主张「诚实信用」为唯一法门,亦即再多的制度规范,仍然以决策者的「诚实信用」为最主要的内在规范模式。更多还原

【Abstract】 "Enterprise is a part of society;hence,it should take its social responsibility well." This concept has already become a common sense in advanced countries.In Taiwan,however,this common sense remains at the initial stage.Enterprise,stockholders,managers,customers,suppliers, government,community,and average people—these concerned people’s relationship have become more and more important.In 70’s the government in Taiwan has been doing some concerned researches about the solutions on the negative influences the enterprise economic activities have brought.Meanwhile,Taiwan’s government also studies actively to act new laws to normalize and restrict enterprise’s operation.Therefore,"corporate social responsibility" also becomes an important issue to the extreme.For the corporate world in the past,the "Corporate Social Responsibility" was considered as a pronoun that limited the growth of corporations.To manufacture products and service effectively is what enterprise requests. However,with the development of international business,more and more enterprises break the myths of "You cannot sell the cow and drink the milk."This essay hopes to inquire the intrinsic quality of constancy in the jurisprudence and philosophy through an analysis of the principle of truth and credibility in order to understand the constancy’s fundamental theory. When the statute laws and practical judgments cannot resolve new individual case,or when mechanically adapted to the statute laws but obviously has a collision with individual case’s rightfulness,this constancy can not only fairly and reasonably use the principle of truth and credibility to adapt to the controversial case effectively in order to reach deserved fair and injustice but also induce the law’s consistency through each case can conform to the principle of truth and credibility;what’s more,try to create different items of principles in that kind of case makes the regularity of law can be built.The point of view of this essay is that Chinese people should establish their own theory of "Corporation Management" instead of introducing the system of foreign countries directly.Even though there are many Western corporations have established management standard mechanism,the question is that are they all suitable for Chinese corporations.Therefore, what I consists "the principle of truth and credibility" is the best way in this case.No matter how many norms are there,decision makes should take "the principle of truth and credibility" which is the intrinsic norm model as primary.更多还原