我國企業員工行為守則分析--以新光金控為例

The Analysis of the Code of Conduct--An Example of Shin Kong Financial Holding Co., Ltd.

王志君(Chih-Chun Wang)

指導教授 ： 邱慈觀

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2006年)

摘要

對於我國企業近來接連發生知名企業之經營弊案，造成投資人的直接或間接之重大損失，導致我國投資環境的不受肯定、部份企業股價連創新低等現象，雖與我國現行法規已有疏漏而無法對企業經營加以正確規範有關外，更與企業文化性格有著密不可分的關係。綜觀現今的投資環境，如僅單純的以法令規範企業之經營，並無法完全杜絕弊案之發生，此問題突顯出企業經營者之經營理念、核心價值觀對於企業之成長與獲利之重要性。企業經營是否能獲利的原因，已不單純限於其所從事之營業項目或投資是否正確等因素，而影響企業經營是否能成功及獲利之原因，尚包括經營者是否長期、有計畫地實踐各項企業倫理活動，正視員工、股東、社區、消費者、供應商、政府、媒體等利害關係人和企業體間共存的關係。因此，我們如要促成我國經濟長期持續成長，除了在大環境中需積極創造更開放的投資環境以外，尋求建立一個健全的企業經營模式，始為穩定經濟發展之重要基礎。本篇論文針對實踐企業倫理之途徑之一：訂定員工商業行為準則之內容做一探討，並以我國證券交易所公佈之「上市上櫃公司訂定道德行為準則參考範例」與新光金融控股公司目前實施員工商業行為準則之現況做一分析研究，期以作為將來其他金融機構訂定及實施員工商業行為準則之參考。

關鍵字

員工商業行為準則 ； 企業倫理

並列摘要

There were many corporate scandals taken place in succession recently in our country which caused the direct or indirect damages to the investors, affected the investment environments in our country and led the stock prices down to a new low point. The reasons for all those phenomenon are not only because the current regulations can not fully cover the activities of the business but it also has to do with the theory of corporate characters. When evaluating and examining the investment environment, we will note that it is impossible for us to eliminate the possible corporate scandals completely if we simply rely on the regulations. This has brought our attention to the importance of the management principles and the core value of a business which led it to success. Whether a business can make profit or not, it depends on, in addition to a correct investment decision, if the business has practiced the ethics activities and maintained a good co-existence relationship to the stakeholders, such as the employees, shareholders, communities, consumers, clients, suppliers, government and the media. Therefore, if we want to encourage a continuance in a long-term development of the economy, we should develop a more solid operation model for the business and the implementation of a Code of Conduct to a business is one of the keys to the reach this goal. This thesis, therefore, focuses on the contents of such a Code of Conduct by analyzing further the Examples of the Ethic Code of Conduct adopted by the Listing Companies and the OTC Companies promulgated by the Taiwan Stock Exchange corporation and the Code of Conduct implemented in Shin Kong Financial Holding Co., Ltd. which is hopefully can give some examples and references to other financial institutions in the future.

並列關鍵字

code of conduct ； business ethics

參考文獻

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