從專業倫理探討台灣科技業採購人員倫理守則之建構

本研究旨在從專業倫理探討台灣科技業採購人員倫理守則之建構，研究過程分為三階段。首先，進行文獻分析與探討：高科技與採購的意涵／專業倫理／採購專業倫理守則，接著，依據誠信經營守則及加入詢問專家得到採購組織所需的其他內容與規範，設計訪談的問項主題，最後，以企業主或採購經理人進行訪談並將資料歸納分析，再依照歸納結果提出建議。其中，針對大中小三種規模等級公司，對採購人員倫理守則是否有差異性亦是本研究的重點，歸納如下: 一、受訪者認為「採購專業倫理守則」六大主題之各正向表列及負向禁止項目的涵蓋性普遍受到重視及採行。這與本研究彙整九家公司的「誠信經營守則」及專屬採購人員的相關守則之各正向表列及負向禁止項目是前後相互輝映並且廣為科技公司採用。二、不論是「採購專業倫理守則」或「誠信經營守則」，當公司規模小時，較易有理想性的規劃，但隨著公司規模變大，便會務實的修改甚至刪除部分守則項目，然而，當公司規模大到一定程度時，公司越依賴規章制度來治理公司，守則項目又轉趨完整。三、在六大主題部分，受訪者認為較重要的三大主題為「訂定之目的／政策及範圍」、「組織及運作的具體作法」與「利益的項目與法律遵循」。此外，當公司規模越來較大時，「內控作法」就越來越被重視，而公司規模小的時候反而認為「具體規範禁止事項」比「內控作法」重要。

關鍵字

採購；專業倫理

並列摘要

This study aims to set up the construction of the code of ethics for high-tech buyers in Taiwan. The research was conducted in three phases. First, the analysis for literature including high-tech / procurement / professional ethics and a code of ethics for high-tech buyers is necessary. Second, based on the codes of integrity business and the specifications for high-tech purchasing division, the theme for survey could be worked out. Finally, the interview with enterprise owners and professional purchasing managers is helpful for the conclusion and suggestion. Besides, the correlation for the code of ethics and company scale is also the key topic in the research. Based on the interview result, the conclusion is shown as following: All positive and negative items in “the code of ethics for high-tech buyers” and “the codes of integrity businesses had been chosen and emphasized by the 9 respondents. Large and tiny enterprises choose more items; nevertheless, medium enterprises choose fewer items in both “the code of ethics for high-tech buyers” and “the codes of integrity business”. The top 3 ones in the 6 themes are “Purpose / Policy / Scope” “Organization / Operation” and “Interest Avoidance / Legal follow”; besides, “Internal Control system” is emphasized by large enterprises.