企业道德责任

强化企业道德责任促进和谐社会构建

Strengthening Corporate Moral Responsibility to Promote Building a Harmonious Society

企业道德责任研究论纲

A Study Outline of Business Ethics Responsibility

企业道德责任是企业伦理学研究的主要内容，是经济伦理学的一个重要组成部分。

Corporate ethics and responsibility of business ethics research is an important component of economic ethics .

企业道德责任论

On Moral Responsibility of Enterprises

拜金主义是企业道德责任缺失的伦理根源，严重危害公共健康。

Money worship has resulted in the absence of moral responsibility of enterprise , which seriously threatens public health .

它的突出也使约肥胖，企业道德责任和消费者公开辩论频繁的问题。

Its prominence also made it a frequent subject of public debates about obesity , corporate ethics and consumer responsibility .

而由于企业道德责任的缺失，带来了一系列的经济、社会、法律问题，同时也导致了价值观念的混乱。

This kind of negligence has caused a series of economic , social and legal problems as well as chaos in values .

企业道德责任的缺失表现为人为制造伪劣产品、忽视生产安全、以牺牲环境为代价发展经济等等。

The absence of moral responsibility of enterprise includes man-made counterfeit products , ignoring production safety and sacrificing the environment for economic development , and so on .

第三部分采用问卷调查的方式，调查了文化企业道德责任的现状，分析了文化企业道德责任缺失的原因。

The third part of the questionnaire method used to investigate the cultural status of corporate moral responsibility , moral responsibility of corporate culture , problems and their causes .

因此，本文希望通过对企业道德责任深入系统的研究，澄清关于企业道德责任的片面的观念，并为改善我国企业道德责任建设的落后局面提供一些可供参考的思路。

Therefore , we hope to have a study on enterprise moral responsibility , and provide for the reference of improving the situation of construction of enterprise moral responsibility in our country .

本文根据目前学界的主流观点对企业道德责任的研究背景、意义以及企业社会责任和企业道德责任的概念进行了简要论述。

According to the mainstream of the academic perspective on the research background of corporate moral responsibility , significance , and corporate social responsibility and the concept of corporate moral responsibility was briefly discussed .

同时，积极构建由各类社会中介组织、新闻媒体等组成的问责监督体系，弥补对企业道德责任问责的缺失，并为促进问责机制的实施增添一道防火墙。

At the same time , we should also actively construct accountability supervision system which consist of all kinds of social intermediate organizations and news media to make up for corporate moral responsibility accountability deficiency , and we should also build a " firewall " to advance accountability system implement .

新形势下对企业生态道德责任的挑战及对策研究

Challenge to the Ecological Moral Obligation of the Enterprise under the New Situation and Its Countermeasures

当然企业的道德责任的完善，道德意识的培养有赖于人类社会的外部道德机制的建立和完善，也有赖于全体人类道德意识的提高。

Of course , the complete of moral responsibility of enterprise , the cultivation of moral consciousness of human society depend on the moral external mechanisms to establish and improve , but also depends on the awareness of all human morality .

本文从乡镇企业的道德责任这个特殊视角进行研究，试图为当前的乡镇企业提供新的发展动力，同时为解决三农问题寻求切实可行的途径。

This article from the moral responsibility of township enterprises to study this particular perspective . Trying to provide new impetus to the development of the current township enterprises . At the same time , seek practical ways to solve the " three rural " issue to .

指出加强企业的社会道德责任管理不仅有利于打破新的贸易堡垒，而且有利于提高企业的社会形象，增强企业的国际竞争力。

It is pointed out that strengthening the management of social accountability of the enterprises will help the enterprises of China not only break the trade barrier easily but improve the image and competition power of the enterprises of China .

企业伦理关系与道德责任研究

A Study of Ethics ' Relations in Enterprises and Moral Responsibilities

企业家如果具有这样的悲、智、勇，企业道德和企业社会责任的问题不会再困扰企业家了，反而成为企业可持续发展策略中不可缺少的一个重要部分。

If the problem entrepreneurs have such compassion , wisdom , courage , business ethics and corporate social responsibility will not be troubled by the entrepreneur , and instead become an important and indispensable part of the sustainable development strategy .

同时从文化企业内部来加强文化企业道德责任建设：加强对文化企业员工的道德责任教育、强化内部文化建设以及完善文化企业内部道德责任制度等。

At the same time within the enterprise from a cultural and moral responsibility to strengthen cultural enterprises , and strengthening of cultural education in the moral responsibility of employees , and strengthen and improve the culture within the culture within the enterprise system of moral responsibility .

从制度、企业自身和社会环境三个方面对我国企业道德责任面临困境的原因做进一步分析。

Analyzing the plight of our corporate ethics and responsibility with three aspects : the system , enterprise itself , and the social environment .

企业伦理道德：企业竞争优势的本原与基础&兼论多元关系中的企业道德责任

Enterprise Morality : The Origin and the Foundation of Competitive Advantage of the Enterprise ; Accounting Ethics and Responsibilities

文章首先讨论企业公益性捐赠的道德性，明确企业公益性捐赠只是企业的一种道德责任。目的在于为讨论法律应采取何种方式对其调整奠定基础，即法律对道德责任不能强制，只能激励。

This part firstly discusses the morality of company public welfare contribution , manifesting it is a moral duty , which aims at clearing the way which should be taken to adjust company public welfare contribution , that is , law could inspire moral duty , but could not enforce .

作为企业与公益事业之间最常见的纽带，企业公益性捐赠只是企业的一种道德责任。虽然这种道德责任只能由企业自发实施而不能被强制实施，但是并不影响法律对其作出制度安排。

As the common link between company and public welfare undertakings , company public welfare contribution is a kind of moral duty of company , which can only be carried out by itself voluntarily , not be forced , nevertheless law could also make a law system of it .

在计算净利润时应考虑权益资金成本，财务指标计算数据的引用应尽量与企业新会计制度保持一致，改革传统的固定权重的方法，建立综合反映企业社会道德责任履行情况的指标体系等。

Keeping same step with new accounting regulation when citing accounting indexes ; innovating traditional fixed weighing in calculation ; establishing synthetic indexes reflecting firm 's social responsibility .

本文详细列示了乡镇企业作为企业公民应对员工、消费者、农民、农村弱势群体、农村社区环境的具体道德责任内容，以供乡镇企业在履行道德责任的实践中参考。

This article shows the details that township enterprises as a corporate citizen should take the moral response to staff , consumer , the peasants , the rural disadvantaged groups , rural communities and other stakeholders to undertake environmental .