公司治理与企业伦理对企业价值评估之研究
A Study of Corporate Governance and Business Ethics Evaluation of Business Value
作者: 吴政仲 ：宿迁学院商学院，江苏 宿迁; 蔡雅茹 ：正修科技大学，台湾 高雄; 阳梦麟 ：长沙商贸旅游职业技术学院，湖南 长沙;
关键词: 公司治理； 企业伦理； 企业价值； Corporate Governance； Business Ethics； Business Value
摘要:Abstract: For a long time, the United States has always been regarded that its national accounting system is perfect, but then a series of enterprise financial fraud scandals have broken out, which let the society begin to pay attention to issues related to corporate governance and business ethics. And now the decision of enterprise not only influences the internal personnel, but also the life of the masses and the social order. The role of enterprise has become more and more important. Therefore, whether commercial activity corresponds to enterprise ethics, business ethics and enterprise value standard is also getting more and more attention from all walks of life. This study discusses whether it has significant effect on the company from the variables of corporate governance and the variable of ethics of the enterprise value. We use quantitative research in hypothesis of business governance variable to enterprise value variable, and qualitative research in hypothesis of enterprise ethics variable to enterprise value variable. The main purpose is to explore the preliminary insights and provide further research space. Through these two ways, we analyze the significant relationship between variables of corporate governance and business ethics on variables of firm value.
文章引用: 吴政仲 , 蔡雅茹 , 阳梦麟 (2018) 公司治理与企业伦理对企业价值评估之研究。 国际会计前沿， 7， 7-14. doi: 10.12677/FIA.2018.71002
参考文献
[1]
Shleifer, A. and Vishny, R.W. (1997) A Survey of Corporate Governance. The Journal of Finance, 52, 737-783.
https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
[2] 叶匡时. 论专业伦理[J]. 人文及社会科学集刊, 2000, 12(3): 495-526.
[3] Frankena, W.K. (1963) Ethics, Englewood Cliffs. Prentice Hall, Upper Saddle River.
[4] Carroll, A.B. (1981) Business and Society: Managing Corporate Social Performance. Little Brown, Boston.
[5] Ferrell, O.C., Fraedrich, J. and Ferrell, L. (2000) Business Ethics: Ethical Decision Making and Cases. Houghton Mifflin, Boston Mass.
[6]
Epstein, E.M. (1987) The Corporate Social Policy Process: Beyond Business Ethics‚ Corporate Social Responsibility‚ and Corporate Social Responsiveness. California Management Review, 29, 99-114.
https://doi.org/10.2307/41165254
[7] Knight, J.A. (1998) Value Based Management: Developing a Systematic, Approach to Creating Shareholder Value. Academy of Management Executive, 12, 102-104.
[8] Tuller, L.W. (1994) Small Business Valuation Book Massachusetts. Bob Adams Inc., Vincentown.
[9] 廖玉惠. 重振投资人信心, 治标前需先治本[J]. 会计研究月刊, 2007(257): 40-41.
[10] 吴成丰. 企业伦理的实践[M]. 台湾: 前程文化, 2005.