企业价值决策的伦理基础探赜

发布时间：2018-11-02 19:50

【摘要】：企业价值决策是指企业的经营活动要在多方利益主体的价值冲突中做出正确的抉择,它是一个涵盖多领域、多方面利益、多学科视角的复杂过程,企业价值决策的伦理基础自然成为制约企业社会责任理论发展的核心难题。义务论、功利主义和美德伦理为企业价值决策提供了一般的伦理原则。但是,这三种伦理理论都无法单独解决企业与复杂的社会环境之间的互动所产生的价值冲突问题,难以给出企业价值决策的合理方案。实用主义道德哲学从走向现实的道德生活、面向开放的道德过程、采用切实可行的道德方法三大方面,更适用处于复杂多变境遇下的企业价值决策。基于实用主义道德哲学的企业价值决策过程包括价值沟通、观点辩论和方案抉择三个阶段,它们构成了企业价值决策的完成过程,为企业管理者指出了价值决策的具体方法和途径。
[Abstract]:Enterprise value decision refers to the enterprise's business activities should make the correct choice in the value conflict of the multi-interest main body, it is a complex process that covers the multi-domain, the multi-aspect benefit, the multi-disciplinary angle of view. The ethical basis of enterprise value decision has naturally become the core problem restricting the development of corporate social responsibility theory. Obligation theory, utilitarianism and virtue ethics provide general ethical principles for enterprise value decision. However, these three kinds of ethics theories can not solve the value conflict problem caused by the interaction between the enterprise and the complex social environment, and it is difficult to give the reasonable scheme of the enterprise value decision. The pragmatism moral philosophy moves towards the realistic moral life, faces the open moral process, and adopts the feasible moral method in three aspects, which is more suitable for the enterprise value decision under the complex and changeable circumstances. The enterprise value decision-making process based on pragmatism moral philosophy consists of three stages: value communication, viewpoint debate and project choice, which constitute the completion process of enterprise value decision. The concrete methods and approaches of value decision are pointed out for enterprise managers.
【作者单位】：大连理工大学人文与社会科学学部;
【基金】：国家自然科学基金项目:“基于意义建构理论的企业社会责任知识传播研究”(71202105)
【分类号】：F270;B82-05

【参考文献】