企業(yè)管理-商業(yè)倫理講義-資料下載頁(yè)
2025-05-23 10:12本頁(yè)面
【導(dǎo)讀】美國(guó)隱患重重，企業(yè)欺詐成風(fēng)。大亨編造假賬，猶如鬼斧神工。或是虛報(bào)收入，或是隱瞞虧空。前有環(huán)球安然，后有默克世通…一個(gè)接著一個(gè)，丑聞層出不窮。股票變成廢紙，引起一片惶恐。害苦眾多股民，愁煞白宮諸公。此風(fēng)遏制不易，前途未卜吉兇。高峰體驗(yàn)、佛家生命觀。商業(yè)倫理基本理論?，F(xiàn)實(shí)中的倫理議題。Fortune500強(qiáng)，90%的公司有成文的倫理守。60%以上的美國(guó)大企業(yè)和50%的歐洲大企業(yè)設(shè)。美國(guó)制造業(yè)和服務(wù)業(yè)前1000家企業(yè)中，20%聘。90年代中期，40%左右的美國(guó)企業(yè)進(jìn)行了倫理。1987年，JohnShad捐款20xx萬美元給哈佛商。學(xué)院，倡議開設(shè)“決策與倫理價(jià)值”課程，HBS從1988年起開設(shè)；截止1993年，美國(guó)90%的商學(xué)院開設(shè)了企業(yè)倫。80年代以來，企業(yè)倫理學(xué)方面的研究機(jī)構(gòu)、出。本、韓國(guó)紛紛問世。由一組因素決定。是否曾向有關(guān)方面舉報(bào)罪行？是否有有效措施防止或監(jiān)察不法行為？實(shí)例Acme公司被裁定郵政欺詐罪。戶無需負(fù)責(zé)的維修費(fèi)用?？涂倲?shù)接近4000萬美元的巨款。元，約為顧客損失總數(shù)的一半。
【正文】 nably capable of preventing criminal misconduct. 2) Assign specific highlevel individuals to oversee pliance standards. 3) Take care in delegating discretionary authority involving sensitive responsibilities 4) Communicate standards amp。 procedures to all employees (emphasis on formality: training amp。 manuals) 5) Detect nonpliance w/ written standards (monitoring, auditing, systems)。 including retribution free reporting. 6) Consistently enforce written standards through disciplinary mechanism (including failure to detect). 7) After detecting offense, act to respond amp。 prevent repeat. TWO OPPOSING VIEWS ? Managers are professionals ? They don’t own the business ? Employees are responsible only to shareholders ? Must operate in best interests of shareholders ? Interests = FINANCIAL RETURN ? Corporations are chartered by states ? Corporations are not independent entities ? Responsibility to larger society that endorses their creation ? Company’s first priority = SURVIVAL CLASSICAL/ECONOMIC SOCIO ECONOMIC A “Stake” ? A “Claim”: – A right to something – A demand for something due or perceived to be due. Stakeholders Include ? Employees ? Mangers ? Owners (Shareholders) ? Customers ? Suppliers ? Community ~ Internal ~ ~ External ~ What is Corporate Responsibility ? ? Philanthropic amp。 Social ? Ethical ? Legal ? Economic CON . . . Ethics amp。 Corporate Responsibility Violates Profits Maximization Lack of Skills Dilution of Purpose Lack of Accountability Too Much Power Cost Prevention over Cures Balance Responsibility amp。 Power Better Environment Discourage Government Regulation Possession of Resources Longrun Profits Public Image Ethical Obligations Public Expectations Stockholder Interests PRO. . . Ethics amp。 Corporate Responsibility
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