儒家思想對公司治理的應用–以孔子為中心

現代企業常被社會大眾批評，認為企業為追求利潤而損害社會大眾的利益，加劇了社會的貧富懸殊，造成環境破壞。上市公司更不惜提供虛假財務報表，營造企業的"漂亮"業績，最後在泡沫爆破後，造成投資者嚴重的損失。這些都歸咎於專業經理人為了保護其個人的高額薪酬，不惜制作虛假的業績，以保護其個人的既得利益。從三十年前，美國安隆能源(Enron) 弊案的爆發，使政府與金融監管機構再次加強「公司治理」法例的制訂，要求企業必須滿足這些規範，否則便會受到處罰，甚至停止上市，不可在資本市場進行融資。但是，企業舞弊的情況，並沒有因此而得到改善。近年，儒家思想常被探討應用在商業或企業管理上。然而，對商業管理學而言，常有無法融通的現象。這情況正如牟宗三所說，儒、道、釋三教，皆不是為了解決特定問題的，即無法解決商業管理中企業績效的提昇，改善組織效率等管理問題。而是為人生定下方向的生命學問。然而，儒家思想是否因此不能對商業世界產生作用？本論文研究方向，是透過美國管理學大師彼德。杜拉克(Peter Drucker)對企業意義的詮釋; 以引證儒家思想在商業倫理上的意義，互融儒家思想對商業的意義內涵，以解答兩者關連的四個議題，(一)是有關企業「利潤」的意義。(二)如何統一個人與社會大眾的利益。(三)古代官職與現代企業經理人在社會責任的異同。(四)儒家道德倫理在商業倫理上的實踐。透過倫理與德性的論釋，以儒家「禮」的架構與「公司治理」作比較。發現「公司治理」未能發揮監管的功能，問題即在「公司治理」的制度缺乏如孔子以「仁、義」作為「禮」的真實內涵的實踐架構，也就是專業經理人缺乏道德價值的修養，且與社會所期望的道德價值沒能達到一致，因而產生個人與社會在利益上的衝突。本論文透過儒家的「修身、齊家、治國、平天下」的「內聖外王」的修養工夫，以「仁」統一個人與社會大眾的共同道德價值，消彌兩者的利益衝突，建構一個「正義」的社會架構。並以儒家「天行健，君子自強不息」的實踐，達到一個真正「永續發展」的和諧社會，為下一代建構一個健康的發展環境。

關鍵字

儒家；企業倫理；公司治理；企業意義；社會責任

並列摘要

The public often criticizes modern enterprises the pursuit of profits that harms the public interests, aggravates the social disparity between the rich and the poor, and causes environmental damage. Listed companies do not hesitate to provide false financial statements to create "brilliant" performance of the company, and finally cause serious losses to investors after the bubble bursts. Professional managers are blamed for protecting their vested interest by producing false performance. Thirty years ago, the Enron scandal in the United States led the government and regulators to formulate "corporate governance" laws. If companies fail to comply with the laws, they will be sanctioned and even suspended from listing for financing in capital market. However, the situation of corporate fraud still has not improved. In recent years, it always examines the application of Confucianism for enterprise management. However, there is a misfit between Confucianism and business management. As Mou Zongsan (牟宗三)explained, the schools of thought of Confucianism, Taoism and Buddhism cannot solve specific management problems, such as poor corporate performance, organizational inefficiency. Instead, these schools of thought are the philosophy of life for setting the direction for life. Can Confucianism apply in the business world？ This paper bases on the mutual interpretation of the American management master Peter Drucker's interpretation of the meaning of business and interpretation with Confucianism to explain the meaning of Confucianism to business. In order to eliminate the four conflicting issues between Confucianism and Business, the first is that the business world generally believes that "maximizing the interests of shareholders" is the responsibility of professional managers. The second is about the meaning of "Profit" of an enterprise. The third is the difference between the enterprise and the society in the sense of "the purpose of the enterprise". Fourth, the difference in social responsibility between ancient official positions and modern enterprise managers. Through the explanation of ethics and virtue to resolve the contradiction between the pursuit of profit and social responsibility. It Compares the Confucian "ritual"(禮) with "Corporate Governance" and founds that the problem of fails of “Corporate Governance” to play the role of supervision is that the system of "Corporate Governance" lacks the truth of Confucius's "benevolence(仁) and righteousness"(義) as connotation of "ritual"(禮). The managers lack the cultivation of moral values, and fail to reach the same level with social moral values, thus resulting in conflicts of interests between individuals and society. This paper suggests the implementation "Corporate Governance" through the Confucian virtue of "a sage in the inner sphere, a king in the outer sphere”(內聖外王) by“cultivating the moral self, regulating the family, maintaining the state rightly and making all peaceful”(修身、齊家、治國、平天下). This paper also looks at how the Confucian virtue of“benevolence" (仁)provides moral basis for achieving the common moral values of individuals and the public, resolving the conflict of interests between the two, building a "justice" social structure and the practices of “The movement of heaven is full of power,makes oneself strong and untiring”(天行健，君子自強不息) to achieving a truly “Sustainable Development” of harmony socity, and building a healthy environment of development for the next generation.