摘 要

伦理问题是社会生活中始终存在的问题，在本次论文撰写中，发现有些论文出现了一些自相矛盾且不负责任的内容，有的甚至剽窃他人成果。学术论文尚且如此，那么企业为获利而建，伦理问题自然有过之而不及。改革开放以来，市场经济的繁荣发展给了商业经营一片广阔沃土，商业伦理问题如雨后春笋般成长起来，遍布神州大地。最近十年来，商业伦理问题频频印入公众眼帘，亿安科技”、 “南京冠生园”、 “银广厦”、 “三鹿”等公司的行为遭到人民群众的唾弃，许多企业盲目追求经济利益，不惜损害消费者利益、污染环境、偷税漏税，做假账、恶性竞争、商业欺诈，剽窃他人技术成果、行贿受贿，给整个社会造成了巨大的灾难和无法挽回的资源损失。在外国也是如此，自从安然公司2001年崩溃后，商业伦理问题也备受关注。

企业的不伦理行为往往会给整个社会造成巨大影响，为了细化研究，现在多从利益相关者的角度研究商业伦理问题。目前本国学者对企业商业伦理中利益相关者经营与管理的研究多是凭借传统道德提出一些观点，本文对此作了一些创新——根据事实情况进行分析，具体内容如下：本文从利益相关者的角度出发，首先做了“利益相关者”概念的基本分析，；其次对利益相关者的各构成要素进行了分析，主要是从伦理方面分析其对企业经营与管理的影响；然后分析了当前社会对利益相关者经营与管理有影响的宏观环境；最后根据前面的结果提出目前企业商业伦理中利益相关者经营过程中存在的主要问题，并针对问题提出了相关的优化改进策略，完成了这些，我做了一个全文总结与展望。

本文对根据对“企业商业伦理中利益相关者”的分析，得出：有些利益相关者的利益和企业的利益在短期经营中是同方向的，有些利益相关者的利益和企业的利益在短期经营中是反向的，但在长远的发展中是同向的，有些利益相关者的维护自身利益的能力很强，有些利益相关者维护自身利益的能力正在加强，有些利益相关者的利益岌岌可危，受到的关注也相对较少。本文还分析了“企业商业伦理中利益相关者经营与管理”所处的大环境，包括法律环境、经济环境、文化环境、媒体环境，得出：目前中国的市场经济趋于成熟，法制制度逐步完善，企业将慢慢地不得不伦理经营；本文对“企业商业伦理利益相关者经营与管理”的策略进行了优化改善，并且得出:当今企业伦理随着市场成熟和法制法规地完善兴起是一种“功利”行为，但是这是一种利于社会的“功利”行为，现在的企业应当提前将伦理观念、利益相关者概念融入到企业经营与管理中，以便在将来的市场竞争中占据优势。

关键词：企业伦理；利益相关者；经营

Abstract

Ethical issues in social life there are always problems.At this writing, I found that some content of the thesis there have been some contradictory and irresponsible, and some are even plagiarizing. Academic papers like this, built for the benefit of enterprises, ethical problems there than. Since the reform and opening, market economy, prosperity and development to commercial operations is a vast expanse of fertile soil, grown up business ethics problems mushroomed all over the land. Recently 10 years to, commercial ethics problem frequently printing into public eye, billion Ann technology ", and" Nanjing Guan Sheng yuan ", and" Yin guang sha ", and" three deer ", company of behavior was people of spit, many enterprise blind pursuit economic interests, at damage consumers interests, and pollution environment, and tax evasion evasion, do books, and malignant competition, and commercial fraud, plagiarism others technology results, and bribe bribery, to whole social caused has huge of disaster and cannot save of resources loss. In foreign countries, too, since Enron collapsed in 2001, business ethics issues are cause for concern. In foreign countries, too, since Enron collapsed in 2001, business ethics issues, and ethical problems arise there are big companies, Enron, WorldCom, Tyco, America's sixth-largest cable TV company Adelphia, Saint-free group, Ed, and Ernst and young companies, KPMG, JP Morgan Chase, Merrill Lynch, Morgan Stanley, Citibank and other ethical problems arise. So foreign business ethics study earlier than China.

No ethical behaviors of enterprises tend to have huge implications for society as a whole, in order to refine the research, now from the point of view of stakeholders on business ethics issues. Currently national scholars on Enterprise commercial ethics in the interests related who business and management of research more is with traditional moral proposed some views, paper on this for has some innovation--according to facts situation for analysis, specific content following: paper from interests related who of angle starting, first do has "interests related who" concept of basic analysis,; second on interests related who of the constitute elements for has analysis, main is from ethics aspects analysis its on enterprise business and management of effect; And analysis of the current social stakeholders management and macro-environment that affect management; Finally, based on the results of earlier enterprise business ethics problems of stakeholders in the management process, and make the relevant policy improved, complete these, I made a quick summary and Outlook.

Paper on according to on "Enterprise commercial ethics in the interests related who" of analysis, obtained: some interests related who of interests and enterprise of interests in short-term business in the is with direction of, some interests related who of interests and enterprise of interests in short-term business in the is reverse of, but in long-term of development in the is with to of, some interests related who of maintenance itself interests of capacity is strong, some interests related who maintenance itself interests of capacity is strengthening, some interests related who of interests precarious, by of concern also relative less. Paper also analysis has "Enterprise commercial ethics in the interests related who business and management" by at of big environment, including legal environment, and economic environment, and culture environment, and media environment, obtained: currently China of market tends to mature, legal system gradually perfect, enterprise will slowly to had to ethics business; paper on "Enterprise commercial ethics interests related who business and management" of strategy for has optimization improved, and obtained: today Enterprise ethics with market mature and legal regulations to perfect rise is a "utility" behavior, But this is a society of "utilitarian" behavior, now in advance of enterprise ethics, stakeholder concept into the operation and management of enterprises, so that in future market competition advantage.

Keywords: business ethics；stakeholder； management

目 录

摘 要 I

Abstract II

第1章 绪论 1

1.1 研究目的与意义 1

1.2 研究现状 2

1.3 研究内容与方法 2

第2章 利益相关者及其所处环境分析 4

2.1 利益相关者基本概念 4

2.2 企业商业伦理中利益相关者的基本构成及其分析 5

2.3 企业商业伦理中利益相关者所处环境 9

第3章 企业商业伦理中利益相关者经营与管理 13

3.1 企业商业伦理中利益相关者经营与管理面临的主要问题 13

3.2 企业商业伦理中利益相关者经营与管理策略 15

3.3利益相关者经营与管理策略实施的保障措施 16

第4章 全文的总结与展望 18

参考文献 19

致 谢 20

第1章 绪论

1.1 研究目的与意义

（1）研究目的

伦理问题是社会生活中始终存在的问题，在本次论文撰写中，我在查找论文时，发现一些“前辈先贤”在做企业伦理的论文中并没有弘扬中华民族的优良美德，出现了一些自相矛盾且不负责任的内容，有的甚至剽窃他人成果。学术论文尚且如此，那么企业为获利而建，伦理问题自然有过之而不及。“童叟无欺”、“无奸不商”这些成语昭示了在古代就存在一些商业伦理问题。在古代，商业并不发达的年代，那时候的工商业都是一些小型家庭作坊，重要的社会资源被牢牢抓在政府手里，商家为人民群众所不齿，在“士农工商”中排最后一位，从商之人无不战战兢兢，严于律己，奸商反不似现代这么多，商业伦理问题也很少。改革开放以来，市场经济的繁荣发展给了商业经营一片广阔沃土，然而新中国的建立时间太短，国家的市场经济体制还不完善，相关法律法规还处于一片空白的探索期，于是奸商如雨后春笋般成长起来，遍布神州大地，商业伦理问题层出不穷。2008年中国发生的“三聚氰胺事件”对整个社会造成了巨大的影响，很多消费者蒙受身体与精神的损失，整个社会一片哗然，很多企业牵扯其中，国际声誉受损。这件事当中消费者受到了巨大的损失，同时公司的轰然倒闭使得其全部工人失去工作，上游供应商失去了客户，下游经销商失去了供应商，成千上万吨的产品成为废品，巨大的社会资源被浪费，中国企业的名誉也遭受巨大损失。紧随其后的污染、矿难、毒粉丝、特氟龙、苏丹红、瘦肉精、毒跑道印入公众眼帘，使得人们不得不关注商业伦理问题，国家不得不出台相关政策，完善法律法规。

企业的不伦理行为往往会给整个社会造成巨大影响，本文以“企业商业伦理中利益相关者”为研究对象，根据对“企业商业伦理中利益相关者”基本属性以及其所处环境的分析，对“企业商业伦理中利益相关者经营与管理”的策略进行优化改进。目前本国对企业商业伦理中利益相关者经营与管理的研究多是凭借着传统道德提出一些观点，本文从利益相关者的角度出发，首先做了“利益相关者”概念的基本分析；其次对利益相关者的各构成要素进行了分析，主要是从伦理方面分析其对企业经营与管理的影响；然后分析了当前社会对利益相关者经营与管理有影响的宏观环境；最后根据前面的结果提出目前企业商业伦理中利益相关者经营过程中存在的主要问题，并针对问题提出了相关的优化改进策略，完成了这些，我做了一个全文总结与展望。