商業倫理的悖論

摘要儘管大多數的人都認為商業行為的本質就是為了獲利，仍然有一部分的人堅信商業行為中最重要的是倫理道德，他們認為唯有在商業行為中將倫理道德視為根本才能避免商業行為所造成的可能傷害。近期以來所盛行的商業倫理就是要將視獲利為商業行為本質的理念與倫理道德互相結合。但是在商業行為的最高指導原則中，提高利潤的考量與道德往往難以並存，因為商業考量有可能摒棄道德，而道德考量可能會造成虧損。因為如此商業倫理很容易被視為悖論。本文將從近期關於商業倫理的文獻探討出發，從經濟學家的觀點出發來討論商業行為的務實與商業倫理的難處，以及從倫理學家的觀點來看他們如何試著反駁商業倫理中可能的矛盾，從而考慮商業倫理可能是一個可以解決現行許多商業行為所產生的弊病的方式，如食安問題與商業弊案等等。最後作者將在結論提供一個折衷的商業倫理考量方式，透過不同的條件設定來修正商業行為的最終目的，進而讓商業行為更接近道德倫理的要求，與此同時還能兼顧獲利。這個新的考量方式可以避免商業倫理輕易的被認定為矛盾，可解決現行商業倫理因為矛盾的謬誤而難以實行的問題。這樣的考量方式的優勢在於它能完善的解決矛盾的問題，藉此讓商業倫理有

關鍵字

商業倫理；企業倫理；商業倫理的悖論

並列摘要

Abstract While the majority believes that the essence of business activity is to make profits, some consider ethics in business behavior should be the fundamental base of business so as to eliminate the moral hazard of business transactions. As a result, the recent attempt to accommodate profit-based business and ethics-based business into Business Ethics, to the critiques of both sides, can be nothing but an Oxymoron! This research will first conduct the research review regarding the recent works of business ethics, focusing not only on the theoretical attempts of economists, ethicists as well, who, against all odds, argue that business ethics is not a contradictory term; instead, it is a consistent and coherent system; but also on the practical applications of business ethics in tackling the problems of the business reality, such as food safety, business fraud, to name just a few. The main thesis of this work is to provide an alternative to the current works of business ethics. I proposea compromise approachwhich allows business activities to accommodate both profit-based and ethical-based conditions while continuing making profits and to avoid the fact that business ethics must be ignored out of committing a paradox fallacy. Given that it is paradoxical to equally emphasize both profit and ethics in business as exercised by business ethicists, the alternative way out of the paradox of business ethics, as I conclude, is to base moral conducts upon profit-based business activities against which the theory of business ethics could become more feasible on the one hand, and the practice of business transactions should be morally regulated on the other hand.

並列關鍵字

business ethics ； paradox of business ethics

參考文獻

艾昌瑞、楊泰和.(2006).“有關係、沒關係？探究華人商業交易場域中的應酬與關係建構經驗，

研討會, 國立中山大學，高雄，台灣

黃營杉, & 齊德彰. (2005). 企業倫理, 社會責任與慈善公益作為之研究-以台灣高科技電子產業

林彩梅. (2009). 企業倫理, 和平共生對企業全球化發展之重要性.

Bakan, J. (2012). The corporation: The pathological pursuit of profit and power. Hachette

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商業倫理的悖論

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