透析跨国公司企业道德的基本问题.docx

跨国公司是国际直接投资的主体，目前世界上绝大部分的国际直接投资都是跨国公司进行的。跨国公司在全球进行着资源优化配置的作用，同时也是全球性的经济实体，它的存在价值也是毋庸置疑。相对于被投资国而言，跨国公司能够为其经济快速发展提供雄厚的资金基础，除此之外，还可以提高企业的管理水平，创造更多的就业岗位，以促进经济健康快速发展。但是，也存在某些跨国公司利用其强大的经济实力。无视当地的法律法规，采取商业贿赂、雇佣童工、非法避税破坏环境等多种手段损害东道国的利益。本文认为能否履行在东道国的社会责任，是跨国公司经营的重要标准，也是符合跨国公司长远问题的战略性问题。一、跨国公司企业道德的现实意义跨国公司产生于19世纪末自由资本主义向垄断资本主义过渡的时期。经过第一次世界大战以前的萌芽阶段，自从第二次世界大战开始就是其迅猛发展阶段，而且随着生产和科技的迅猛发展，资本积累的不断增加以及直接对外投资的迅猛增长，跨国公司得到了快速发展，目前跨国公司已经在全球经济中占有极为重要的地位。提到跨国公司，我们就会想到这些相关词汇实力雄厚、技术先进、高质量产品和优质服务等等，因此大家对它的信任度很高。而且消费者还把这种高信任度给予跨国公司在华设立的企业。然而近年来，随着披露那些在中国的一些外商投资企业弱化其社会责任的事件，跨国公司现在在消费者心目中的形象大打折扣。在过去的一段时间里，肯德基的苏丹红、宝洁SKII被诉含有害成分、雀巢奶粉碘含量过度超标等多起跨国公司无视企业道德的事件进行了曝光。可以这么讲，由来已久的歧视性经营，是跨国公司品牌危机频频发生的内在根源。”从上述事件来看，在中国这个市场上，跨国公司的企业道德现状令人堪忧。企业道德是指在企业这一特定的社会经济组织之中，凭借社会舆论、传统习惯和内心信念来维持的，以善恶评价为标准的道德原则、道德规范和道德活动的综合。前段时间“苹果中国污染”事件又成为一则新的社会舆论。富士康太原工厂主要是给苹果制造手机和笔记本电脑的外壳，在制作过程中，出现了大量的废气污染。武汉苹果的PCB（印制电路板）供应商之一，位于武汉经济技术开发区。工厂东侧有一条通向南太子湖的水渠，整条水渠都流淌着乳白色的液体。这些污水也就要流入长江。这一事件再一次说明了企业道德的缺失。企业必须承担相应的社会责任和企业道德：企业要承担的社会责任越来越成为社会各界人士的共同呼声。跨国公司作为经济全球话的直接受益人，也必须承担相应的社会责任，以减轻经济全球化的许多负面影响。二、跨国公司在生产和经营中的企业道德问题1、单纯追求公司利润的行为追求利益是公司设立的目的，但是一味地只知道追求利润而不顾其他的行为是不对的，有两大方面：一是随着跨国公司的不断发展，越来越多的跨国公司为自己的利益而选择非法避税。跨国公司非法避税对东道国社会经济发展产生了负面影响。严重损害东道国税收利益，扰乱了经济秩序。二是商业贿赂，近年来，跨国公司在中国的行贿事件呈上升趋势。大量商业贿赂案件曝光后，在华的跨国公司对此进行了大量的辩解，他们声称中国的投资环境和母国存在很大的差异，商业贿赂是经历领域的“潜规则”而腐败行为更是中国普遍存在的现象。跨国公司行贿有着深层次的内部动机，那就是追求高额利润，而中国社会商业环境存在缺陷正是其外部条件。2、忽视道德的生产经营活动随着经济全球化的发展，跨国公司侵犯劳工利益的情况越来越严重。低成本的廉价劳动力成为跨国公司境外投资的驱动因素，因此就普遍存在延长工人工作时间，最低的工资和福利。其次，违反东道国法律也普遍存在，这在一定程度上严重影响东道国的市场秩序。有些企业甚至对于有问题的商品不给东道国消费者知情权与选择权。这是及其不道德的行为。最后，产品安全不达标、质量不过关也时常发生。其实对于企业来说，提供安全可靠的产品是企业的职责所在。这样的企业难逃法律责任。三、跨国公司企业道德的成因1、公司利润和社会责任的矛盾利润，是指在支付了运行成本后，企业主或者其他项目的投资者所获得的回报。这些净回报或净收益可以通过股息的形式直接分配给业主或者投资者，也可以保留下来，用于商业实体的再投资，以创造更多的利润。公司追求利益最大化，这是无可厚非的，但企业违背法律法规、社会公德、企业道德、无视社会责任的最大化，这将会对市场经济秩序造成严重的冲击，严重违反了劳动者、消费者、当地环境等与公司利益相关者的利益，妨碍了整个社会的资源配置和和谐发展。这也是跨国公司企业道德形成的最基本的原因。2、公司社会责任企业行为在本质上是一种人的社会行为方式，涉及经济、政治、文化诸多方面的内容。现代社会承担着为社会提供财富、效率、经济发展和进步的责任和使命，而且也承担着为社会提供良知、信任、道德发展和进步的使命和责任。目前，公司社会责任的概念已被广泛接受，主要观点有：第一，公司的社会责任是指公司不能把追求为公司股东们营利作为自己存在的目的，而应当适度地为社会谋取利益，这样企业才能持久发展，才能造福社会。第二，公司企业道德是指公司在谋取自身最大利益的同时，也要考虑并做到从促进社会发展的目标出发，还要承担其相应的社会责任。四、解决跨国公司企业道德的对策人类须以道德的方式从事物质财富的创造与获取活动。这也正是现代人类所面临的最重要的问题之一。当今人们必须提出解决措施，使得这些犯下的错误及时得到弥补，还要警示其他企业不要做违背企业道德的事情。（1）尊重基本人权和自由。包括尊重人的基本生存权、自由权、安全权及隐私权；不因种族、肤色、性别、宗教、语言、民族、政治信仰等原因而进行歧视；尊重个人自由；尊重当地文化价值与标准。（2）降低对当地经济政策的负面影响。包括与当地经济和发展政策保持一致；尽量避免对通货和国际收支的不良影响；遵守当地有关股权参与的政策；公平缴税；使用当地的原材料；将利润再投资于当地经济建设。（3）加强对环境的保护。其中包括遵守当地环境保护法；积极修复公司经营对环境的损害；帮助建立当地环境标准；准确地估算公司活动对环境的影响；建立监测环境影响的标准。（4）正确雇佣劳工。包括遵守东道国相关的人力政策和雇佣法律；在所需要的领域帮助创造就业机会；提倡平等就业；尽量优先雇佣当地居民；尊重当地集体谈判权利；遵守当地雇佣标准；保障雇员的安全与健康；向雇员提供与职业相关的危害健康的信息等。希望跨国公司能够积极履行其责任，遵守企业道德，为社会服务。Multi-National Corporation is the main body of the international direct investment, the worlds most of the international direct investment is the Multi-National Corporation. Multi-National Corporation in the global resources to optimize the allocation of the role, but also a global economic entity, its value is no doubt that the existence of. With respect to the investment in the country and multinational companies to provide a solid financial basis for the development of the economy, in addition, can also improve the management level of enterprises, create more jobs, in order to promote the healthy and rapid development of the economy. However, there are some Multi-National Corporation use their strong economic strength. Disregard the local laws and regulations, to take commercial bribery, employment of child labor, illegal tax avoidance and other means to damage the interests of the host country. This paper argues that the ability to fulfill the social responsibility of the host country is an important standard of Multi-National Corporation management, and it is also a strategic problem in line with the Multi-National Corporations long-term problems.The practical significance of the moral of the Multi-National CorporationMulti-National Corporation produced in the late nineteenth Century free capitalism to the transition period of monopoly capitalism. After the embryonic stage before the first World War, since to the second world war is the stage of rapid development and with the rapid development of production and technology, increasing capital accumulation as well as the rapid growth of foreign direct investment, multinational companies has been rapid development, at present multinational company has in the global economy occupies very important position. Mention Multi-National Corporation, we will think of these related words - the strength of the strong, advanced technology, high-quality products and quality services and so on, so we have a high degree of trust. And consumers also put the high degree of trust given to the establishment of the Multi-National Corporation in China enterprises. However, in recent years, with the disclosure of some of the foreign investment enterprises in China to weaken the social responsibility of the event, the Multi-National Corporation now in the minds of consumers greatly reduced. In the past period of time, KFC Sudan, Procter & Gamble SK - II sued containing harmful ingredients, Nestle milk iodine content over standard many multinational companies ignore business ethics in the incident was exposed. It can be said that a long history of discriminatory operation, is the internal root cause of the Multi-National Corporation brand crisis occurred frequently. From the above incident, in the Chinese market, the Multi-National Corporations moral situation is worrying.Enterprise ethics is to point to in the enterprise the specific social and economic organization, by virtue of social public opinion, traditional customs and beliefs to maintain, as the standard of moral principles, moral norms and moral activities on the evaluation of good and evil. Some time ago, apple China pollution incident has become a new public opinion. Foxconn Taiyuan factory is mainly for apple to make mobile phones and notebook computers, in the production process, there is a lot of waste gas pollution. Wuhan apple PCB (printed circuit board), one of the suppliers, located in Wuhan economic and Technological Development zone. The factory on the eastern side of a road leading to the southern Taizi Lake drains, the drains are flowing milky white liquid. The sewage will flow into the Yangtze river. This incident once again shows the lack of corporate ethics.Enterprises must bear the corresponding social responsibility and corporate ethics: corporate social responsibility to assume more and more to become the common voice of all sectors of the community. Multi-National Corporation, as the direct beneficiaries of the global economy, must also undertake corresponding social responsibilities, in order to reduce the negative impact of economic globalization.Two, Multi-National Corporation in the production and management of enterprise moral issues1, the simple pursuit of corporate profitsPursuit of profit is the establishment of the company, but blindly only know that the pursuit of profit regardless of the behavior of other is wrong, there are two aspects: one is with the development of multinational companies, more and more multinational companies for their own interests and illegal tax avoidance. The illegal tax avoidance of Multi-National Corporation has a negative impact on the host countrys social and economic development. Serious damage to the host tax benefits, disrupting the economic order. Two is a commercial bribery, in recent years, the Multi-National Corporation in Chinas bribery incident was on the rise. After exposure to a large number of commercial bribery cases, the multinational companies in China this a lot of excuse, they claim that Chinas investment environment and home country there is a big difference, commercial bribery is experience in the field of hidden rules and corruption is a widespread phenomenon. Multi-National Corporation bribery has deep internal motivation, that is the pursuit of high profits, and Chinas social and commercial environment is the external conditions of its defects.2, ignore the moral production and business activitiesWith the development of economic globalization, Multi-National Corporation has become