A Study On Business Financial Ethical Construction

Financial ethics, the reference and measurement of regularity and pruposiveness for the target, means and result in financial activities, is the ethic nature and ethic characteristic of financial activities. In financial activities, it is the value property and feature of ethical relationship between people.Being able to solve the relationship of financial interest and financial morality as well as the relationship of business interest and social interest brings the basic reason for existence of business financial ethics; meanwhile, it is the fundamental reasons for the research on business financial ethical construction.Strenthening business financial ethical construction is a need for both the international marketplace and domestic market, and also the need for improving competitiveness for enterprises as well as the modern social value. Based on the absence of financial ethics, this paper examines the phenomena of financial morality anomie from four aspects such as ill fund-raising, bad investment and unfair benefit allocation in enterprises from the perspective of subjective value imbalance, liability system anomie, supervision distortion and ethical evaluation fault. Consequently, the significancy and urgency of business financial ethical construction is revealed. Through empirical and case study, the theoretical and practical angle, and three levels of microcosmic, medium and macroscopic, we analyze the theoretical possibility and realistic necessity of financial ethical construction from four aspects including the ethical need of enterprise itself, the ethical claim of social development, the survival spirit of successful enterprises and the moral cost of run-down enterprises. And at last, the idea of financial duty ethics is formed by cultivating the financial personnel's ethical quality, building the enterprise ethical culture, desinging and standardizing the financial ethical system, strenghthening the public opinion and scientific as well as the technologic supervision and promption and evaluation from the financial ethics committee and the public. And the evaluation index system of business financial duty ethics is establised to promote the internalization in the duty ethics of financing body. By doing this, the goodness of financial idea under the condition of socialist market economy is deduced, for the purpose of advocating the financial duty ethical value in enterprises, evening up the social responsibility and economic interests, and then accelerate the harmonious, stable and rapid development of socialist market economy in our country.