| 摘要: | 在現代社會中，欺騙、虛假和不公正的商業活動經常可見，總是有人想盡辦法賺取不義之財。所謂殺頭的生意有人做，賠錢的生意沒人幹。違反商業倫理的經營及行為相當普遍，商業活動中存在著大量的違法行為。處處瀰漫著貪婪的慾望，任何一個有商業活動的地方幾乎每天都在發生著一些違反法律及倫理的行為，促使職場越來越關心近年遍及各種產業的醜聞。
素有「美食王國」之稱的台灣近年不斷的爆發食品安全問題造成人心惶惶，其中不乏知名的上市公司對社會和經濟造成不小的衝擊。究其肇因或由於貪慾，貪婪是企業弊案的原動力，而誠信、公平、透明和責任為企業永續經營的基礎。
從棉籽油摻假高價油、餿水油到黑心豬油，劣質油風暴愈演愈大，不但欺騙無數消費者及各大餐飲店，更破壞台灣美食王國的名譽，重創台灣品牌商譽。違反倫理的企業為謀私利，不顧民眾健康的惡行，招致全民反撲，聯合抵制黑心企業與產品。
這波抵制運動聲勢浩大，迫使黑心企業退出台灣市場。雖然台灣有獨立司法體系、法律、檢查以及調查機關，也有行政命令、公務員裁罰權，但這一系列黑心油食品事件，反映出政府機關失能，看不見檢討、改革制度缺失的決心。而市場機能也失靈，造成消費者人心惶惶。
長久以來，充滿投機性質以高度狡猾進行科技犯罪手法的企業弊案，現行的法律規範顯然無適切達成防患、適時揭發和有效懲治的任務。如何完備法令架構、加重處罰規定、輔以嚴格地執行、導正企業經營者，追求永續經營與善盡社會責任，值得深思。
能認知並處理複雜的企業倫理事件的能力，在21世紀的現在已成為一個重大和優先的議題。近年許多大幅報導的商業醜聞造成社會大眾對企業在商業活動中的詐欺和瞞騙行為感到憤慨，而要求改善企業倫理與加強企業社會責任。
企業需要在政治穩定、有效率且廉潔的行政部門和足夠的法律保護下營運。市場機制和法律程序冗長緩不濟急，而且僅僅提供最低限度的規定標準；在運用時有時不一致，不能夠充分地確保經濟活動的健全。
自由市場制度以公正之觀點視之，在資源分配上效率十足。但在市場經濟中存在著一個非常重要的問題，即是如何維持公平競爭？
基於弊案之成因及防患於未然，本文以社會契約理論對本地案例進行倫理問題分析，針對倫理問題做出超級規範，以整合規範回應倫理問題。
In modern social economic activities, there are many uncomfortable behaviors by such as fraud, cheat and unfairness. It is meant that many entrepreneur want to earn more profit via these improper means. As the maxim say, “People would rather stake their lives for profits than stand losses.”It is obvious that we need more consideration about the task of business ethics because the illegal and immoral scandals pervade the economic activities, in other words we are obligated to provide solutions for the problems of business ethics.
It is well-known that Taiwan is the kingdom of tasty food. Unfortunately, there happened some food safety scandals in Taiwan recent years and these scandals indeed made serious impact to economic activities. What surprised us most is that many public companies are involved these scandals and the only reason is avaricious. In my opinion, the sustainable development foundation of corporations should be integrity, justice, transparency and responsibility rather than fraud and cheat.
For example, adulteration of cooking oil with recycled waste oil or low-priced cotton seed oil has been suppressed for decades. It is not only the customers and thousands of restaurants were cheated by them but they also ruined the reputation of the kingdom of tasty food at the same time. The food safety scandals result in protestation from the residents in Taiwan and they raised some movements to expel unscrupulous enterprises. But the residents in Taiwan were disappointed because the government seemed to lose the capacity to punish those unscrupulous enterprises although the government is the only organization which has the right to investigate and make juridical verdicts.
It has long been, corporate fraud is full of speculative nature with a high degree of wisdom to modernize the criminal practices. The existing legal regulations is clearly unable to achieve a complete prevention, timely disclosure and effective punishment of the task. It is worth pondering how to complete the statutory framework, giving heavier penalties, supplemented by stringent enforcement, in guiding the business managers to pursue sustainable development and fulfillment of social responsibility.
The ability to recognize and handle complex ethical business events has now become a major and priority issue in the 21st century. In recent years, a number of substantial reported commercial scandals have caused public outrage over the fraud and deceptive practice of businesses, calling for the improvement of corporate ethics and strengthening corporate social responsibility.
Businesses need to operate under protection of a stable politically efficient and clean administration, with adequate legal protection. Market mechanisms and lengthy legal proceedings are often too late to repair any damage, only to provide the minimum required standard. It is sometimes inconsistent in the application, which can not fully ensure the sound economic activities. As a just and equitable point of view, free-market system is efficient in the allocation of resources. But there is a very important issue in the market economy - how to maintain fair competition?
In preventing cause of the scandal in the bud, this thesis made analysis of ethical issues in the local case with integrative social contract theory, making hypernorm, and integrating them to respond to ethical issues. |
