摘要
金融活动中所涉及的伦理关系、伦理意识、伦理准则和伦理活动的总和就是金融伦理,金融伦理有广义和狭义之分。经济理论、管理科学以及应用伦理学的发展,日益揭示了企业的道德性和金融活动的伦理性,金融伦理的存在有其充分的理论依据。金融活动存在自然人与法人、自然人之间、法人之间三种形式的金融伦理关系,具有多层次性、双重性、要式特征以及动态性特点。金融伦理准则主要有信用准则和公平准则,两个原则相辅相成、相互促进、相互影响、相互作用。金融伦理的运行机制包括外部保障机制、内部调适机制、市场激励机制以及社会道德调控机制等。这些机制共同发生作用,推动金融伦理的良性发展。
Financial ethics is the totality of ethical relations, ethical consciousness, ethical criterions and ethical activities involved in financial activities. Financial ethics has general and narrow means. The development of economic theory, management science and applied ethics has been revealing the morality of corporations and the ethics of financial activities. Financial ethics has its full theoretical basis. In the financial activities, there are three forms of financially ethical relations between natural person and legal person, natural persons and le- gal persons, which present itself with gradations, duality, formal and dynamical characteristics. The financially ethical criterions mainly have credit criterion and equity criterion and the two criterions promote each other mutually. The operating mechanism of financial ethics in- eludes external safeguard mechanism, internal adjustment mechanism, market incentive mechanism and social morality mechanism etc. These mechanisms mutually take effect to promote the healthy development of financial ethics.
出处
《伦理学研究》
CSSCI
北大核心
2009年第1期56-60,共5页
Studies in Ethics
基金
湖南省社会基金项目"金融伦理与金融企业核心竞争力研究"的研究成果(07YBB325)
关键词
金融伦理
理论依据
伦理关系
伦理准则
运行机制
financial ethics theoretical foundation ethical relations ethical criterions operating mechanism
作者简介
卿定文（1969-），男，湖南新化人，湖南大学工商管理学院博士生，长沙理工大学教授。
