「全國大專院校倫理個案分析暨微電影競賽」與「安隆案」試論企業倫理在企業社會責任之推動與落實

從「安隆事件」到「全國大專院校倫理個案分析暨微電影競賽」的省思，談企業倫理角色所扮演的重要性。企業倫理即是指企業經營所遵循的方針原則，據此決定了股東、員工、顧客各層面的關係，企業如能善盡社會責任與社會保持良好的互動，將更具備長期生存的優勢與永續經營的競爭力。此與墨學「義、愛、利」與企業倫理的觀點不謀而合。企業社會責任包含：經濟責任（Economic）、法律責任（Legal）、道德責任（Ethical）、慈善責任（Philanthropic），乃是將抽象的企業倫理具體化、落實化。研究者建議「全國大專院校倫理個案分析暨微電影競賽，NCCBE」活動，不僅要持續辦，而且要更大規模的進行，將倫理道德建立在青年學子的心中，這些都可能為未來破解共犯結構，埋下一顆顆善良的種子。

關鍵字

企業倫理；企業社會責任；道德責任

並列摘要

From Enron to ＂National College Competition in Business Ethics Case Analysis and Microfilms, NCCBE,＂ business ethics plays an essential role. Business ethics guides the management of a business. It shapes the bilateral relationships between a business, its shareholders, employees, and customers. If a business could invest in corporate social responsibility (CSR) and maintain a good relationship with the public, the investment will result in the longevity and competitiveness of the business. CSR is in line with the three principles of Mohism-righteousness, love, and benefits. CSR has several dimensions-economic, legal, ethical, and philanthropic. As a result, CSR is the perfect embodiment of business ethics. Researcher think NCCBE should not only continue to be held, but also be further promoted to educate young people about business ethics. This way, we could prevent the next business fraud and plant the seeds of good business practices.