儒商倫理紀律與公司治理：兩個案例研究

Ethical Discipline and Corporate Governance of Confucian Firms: Two Case Studies

倫理紀律是公司治理的重要基礎，而倫理紀律的建制需有倫理元素為根基，然各文化的倫理特性有所不同，因此探討不同文化的倫理思想如何形塑企業倫理紀律是重要的。回顧過往文獻，較少以儒學建構企業倫理紀律，進而應用於公司治理之實證研究。此外，在處理儒商相關議題上，因研究者背景所限，對於「儒」（倫理面）與「商」（管理面）會偏向一隅。有鑑於此，本文揉合倫理面與管理面的研究進路，針對兩家代表性當代儒商進行個案分析，探討個案企業如何經由儒學來建構倫理紀律，從而發展公司治理。研究發現個案企業發展倫理紀律的經驗，以及展現公司治理的特色，除了能擴張過往儒商文獻外，亦值得身處華人文化的企業參酌。

Ethical discipline is the important foundation of corporate governance, and the ethical element is the root of the establishment of ethical discipline, however, the ethical characteristic of each culture is difference. Hence, it is important to investigate how ethical thinking in different cultures shift ethical discipline. Through the literature we can find that previous researchers take less empirical research on ethical discipline which apply in corporate governance is established on Confucianism. Besides, in previous studies of Confucian firms, due to the researchers’ background, only stress one dimension that Confucianism (ethical dimension) or business (managemental dimension). In the light of this, this study analyzes two representative contemporary Confucian firms through integrating approach of ethical and managemental dimension, and discusses firms how to build ethical discipline shifted by Confucianism to develop the unique corporate governance. This study concludes it can expand the previous literature and provide a reference for those firms that belong to Confucian culture.