企业道德风险及基于中国企业的实证研究
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摘要
近年来，美国和西欧一些大公司相继爆出了丑闻，日本企业的腐败问题也日益深化，中国上市公司的丑闻和违规行为更是屡见不鲜。这些不成熟与成熟市场频频出现的企业败德行为导致了极大的社会后果，使公众对于企业社会责任的呼声日益高涨。同时新的企业竞争本质上是争夺企业利益相关者“注意力”的竞争，企业竞争重点的根本变化要求企业更加注重自身行为的伦理取向。因此目前关于企业伦理的讨论成为全球学术界和企业界的热点。尤其是从成熟的西方市场总结出的伦理理念是否也适合于处于制度转型期的中国企业，伦理对于像中国这样的发展中国家来说是否是一种奢侈品，更是值得深入探讨的问题。
综观现有的企业伦理道德、社会责任研究，理论上关于企业能否成为道德主体还存在长期的分歧，研究者要么陷入用企业成员个人美德代替企业道德的危险，要么陷入企业泛道德化、对企业承担社会责任存有不现实预期的困境。而对这一问题的回答构成企业伦理研究的基本假设，本文从风险管理的角度，对企业能不能作为道德分析单位、中国企业道德风险行为在何种程度上可以得到限制一一即中国企业的伦理道德风险如何进行治理进行了探讨。具体而言本研究依据富兰克.H.奈特(2005)关于风险研究的思路，设定中国企业道德风险的有效防范和治理需要论证和研究的相关主题是：
1、澄清“企业是道德主体”，论证企业与伦理道德能在企业实践层面进行结合，以明确企业道德风险研究的分析单位是企业。
2、融合理论规范和实证经验的方法，采用系统的研究方法论证企业道德风险是社会建构和企业自主共同作用的结果。
3、基于中国企业的实证结果，寻找影响企业道德风险的企业内外部因素，并相应提出中国企业道德风险的预警指标与治理机制。
本文根据文献检索、理论推导和专家访谈，构建了企业道德风险影响模型，并发展了测量工具，在获取2004年A股市场中国上市公司相关数据的基础上，运用SPSS11.5统计软件对企业道德风险的假设及有关中国企业的细分假设进行了验证。研究发现或得出：
1、企业是道德主体、可以作为企业道德风险行为的分析单位
企业伦理事实的实质是企业与利益相关者之间的伦理关系，在理解这种关系的探索中可以形成企业伦理、企业是能成为道德主体的概念。以往四重视角下的企业与社会各个利益相关者关系理论研究能够作为支撑企业是道德主体命题的最初理论基础。道德与理性的元关系分析显示，理性和道德的关键特性类似。而且多元理性与企业战略通过同构法能建立对应关系，企业道德能够与企业整合，企业是道德主体，能够成为企业道德风险行为的研究对象。
2、企业伦理道德的规范与经验研究方法可以在实用层面共生
从企业伦理道德研究对象的双重特性——既要研究企业伦理行为之事实和道德起源与目的之事实；又要研究企业道德价值——中本研究总结出，企业伦理道德研究本质上是整合性的，需要规范研究和经验主义两种方法论的融合。这两种方法论也能够融合，不过其融合的层次是经验和规范主义两者处于“共生关系”。体现这种共生关系的最一般主题是人性，最直接的主题是特殊的承诺、协议和契约。综合社会契约理论就是运用契约的“宏观”和“微观”两种形式来达到“规范”与“经验”之间的共生共演。同时社会学的“关系主义方法论”也能引用到企业伦理研究中，来化解伦理道德研究中规范和经验方法的尖锐对立。
3、中国企业道德风险实证的结论
(1)企业内部要素中的企业性质，大股东持股比例、前十大股东持股比例、第一与第二大股东持股比例差、董事会规模、监事会规模、高级经理人员激励契约、企业社会责任指数对企业道德风险行为的产生存在影响，与企业道德风险行为之间具有显著的负相关性。
(2)企业外部变量中的政府干预程度、法治水平、地区信用、企业声誉变量(公司资产的自然对数、流动比率、速动比率、每股净利润)对企业道德风险行为的产生存在显著的负相关关系。
(3)企业内部因素中的企业性质、高级管理人员激励契约，与外部因素中的政府干预程度、法治水平、企业声誉变量、企业盈利能力同步进入企业道德风险最终计量模型。更为重要的是，影响在复杂多变环境下运作的上市公司企业道德风险的最重要因素是高级经理人员激励契约，接着依次是企业性质、企业声誉变量(公司资产自然对数，企业盈利)、政府干预与法治水平。
(4)综合(1)、(2)、(3)可以得出结论：一定程度上现阶段中国企业道德风险行为是企业“自主意志”(反映在内部要素上)和“社会建构”(反映在外部变量上)的结果。
(5)不同性质的企业，影响其道德风险行为的因素存在差异。与民营企业道德风险行为的发生存在显著相关的变量有大股东持股比例、前十大股东持股比例、高级管理人员激励契约、企业社会责任指数、政府干预指数、企业偿债和盈利能力；与国有企业道德风险行为的发生存在显著相关性的变量有前十大股东持股比例、董事会人数、政府干预指数、法治水平、地区信用、企业声誉、企业偿债能力。民营企业道德风险行为的产生主要与企业内部因素有关，而后者主要与企业外部因素显著相关。
(6)股东所有权集中度是约束上市公司企业道德行为的企业内部权力安排。这从大股东持股比例、前十大股东持股比例与企业道德风险在1％的显著水平上负相关；以及对大股东持股比例平方、前十大股东持股比例平方与企业道德风险的显著负相关关系得到支撑。第一大股东持股比例和第二大股东持股比例差与企业道德风险在5％的显著水平上负相关，也说明了中国的股东制衡效果不佳。
(7)企业内部激励机制与企业道德风险存在显著的负相关关系，社会信用、声誉机制在转型期约束中国企业行为中已经发挥出作用，企业声誉机制效果较为明显，但是其作用发挥还很有限。法治水平、政府干预等外部治理环境对于企业道德风险的产生作用显著，同时更为重要的是上市公司的经济盈利与公司道德风险的发生具有密切的负相关关系。
本文在这些结论和发现的基础上继而提出了中国企业道德风险治理机制，并总结了本文的研究局限和可能的发展。本研究的可能创新之处主要有以下四点：
1、突破了前人研究在未解决企业和伦理何以结合的前提下，就直接探讨两者如何结合的问题，在事先论证企业是道德主体、企业伦理何以与企业实践整合的基础上才提出如何结合的方案，这可能是企业伦理理论研究中的一个创新。
2、另外一个有意义的创新可能是方法论的创新。本文在系统考察企业伦理研究的两种主流方法论——规范和经验方法论的基础上，论证了两者之间是“共生关系”，即规范或者经验企业伦理在应用各自概念和方法论上的独特研究结果时互相依赖，并就此阐释了“关系主义方法论”体现了这种融合。
3、本研究提出企业道德风险是社会建构和企业自主能动的共同产物。从道德风险的外生源和内生源两个视角探讨影响企业道德风险的因素并加以实证分析，这里体现出本文对企业道德风险的全面系统考察。而且笔者依据中国企业的实证结论，针对不同的类型的企业提出相应的治理方案，这又体现了在系统考察下对特殊性的考虑。
4、在具体方法上的突破。本文采用了解构还原方法、比较分析法，内容分析法，尤其是本文利用中国上市公司最新数据，采用Logit模型，进行了企业道德风险实证研究，这突破了传统企业伦理研究仅采用单一的理论逻辑推演的局限。
In recent years, many big companies in America and Europe are exposed to scandals one after another. Japanese Enterprise' s corruption problem is also worsened day by day. Scandals and discipline violation events also happened frequently in Chinese listed companies.
These immoral behaviors, which appeared in both immature and mature market, caused serious social consequence. The public voice on corporation social responsibility becomes greater. Simultaneously the nature of new corporation competition is to capture stakeholders' attention. The radical change of the focus of competition requests enterprise to pay great attention to ethical orientation of their behavior.
Therefore, discussions on business ethics become the focus of global academia and enterprises. In particular, the following questions worth discussing deeply: Are ethic ideas, which are summarized from the mature western market, suitable for Chinese Enterprise in the process of institutional transition? Is ethics a kind of luxury goods for developing countries such as China? Whether the enterprise should gain profit first, and then care about ethics?
After making a comprehensive view of the existing research on business ethics and corporation social responsibility, we can find that there is great difference on whether enterprises can be a moral entity? Researchers fall into the danger of either replacing business ethics with individual moral quality or making unpractical expectation for social responsibility.
Of course, the answer to this question forms the basic assumption of research on business ethics. This paper discusses how to govern ethical risk of Chinese enterprise from a risk management perspective. That is, whether enterprises can be regarded as a moral analysis unit? To what extent can be avoided or restricted the Chinese enterprises moral hazard behavior? Specifically, based on Frank-Hertz. H. Knight' s ideas of risk analysis, this paper argues that the relative research topics on effectively preventing and controlling Chinese enterprises ethical risk
are as follows:
First, to clarify the contention on "the enterprise is the moral entity" , then prove that enterprise and ethics can be combined at the level of business practice in order to specify that the analysis unit of business moral risk is an enterprise.
Second, to combine normative theory and positive empirical method, adopt systematic research method to prove that enterprise moral risk is the co-working result of social construction and own business operation.
Third, based on the empirical result of Chinese Enterprise, this paper seeks internal and external influence factors, then proposes the warning index and offers the system of governing moral risk encountered by Chinese enterprises.
Based on the literature review, theory reasoning and expert interview, this research constructs a business moral risk influence model and develops measurement instruments. Based on the data of 2004 Chinese listed companies, this research uses SPSS11. 5 statistics software to test the relative hypothesis on Chinese enterprises. Research indicates that:
Firstly, Enterprise is the moral entity and can be regarded as the analysis unit of enterprise moral risk behavior.
The nature of business ethics fact is the ethical relationship between stakeholders and enterprise. During the exploration of this relationship we can form the conception of business ethics and enterprise can be the moral entity. The academic research of relationship among enterprises and stakeholders can be the initial theory supporting the conception that enterprise is the moral entity. Meta-analysis of morality and rationality also indicate that the key characteristics between morality and rationality are similar. Moreover the multi-dimension rationality and the enterprise strategy is isomorphic。 The business moral and enterprise can be conformed. Enterprise is the moral entity and can be regarded as research object of enterprise moral risk behavior.
Secondly, normative and empirical research methodology of business moral can be accreted at the practical level.
For the duel- characteristic of the business ethics research object, namely for one hand, we should seek both the fact of business ethical
behavior and the fact about the origin and purpose of moral. For other hand, we should research the value of business ethics. This research summarizes that the research on business ethics is conformability and need merge normative and empirical research methodology. These two methodologies also can be accreted, but its accretion means the empirical and normative methodology coexist. The general manifestation of this relation is humanity and the most direct express is the special commitment, agreement and contract. The comprehensive social contract theory using two forms named "macro" and "micro" contract, realizes the coexistence and co-evolvement of normative and positive method. Simultaneously the relationism methodology can also be introduced to the research on business ethics. It can relax the opposition of two methodology used by business ethics research.
Thirdly, empirical conclusion of Chinese enterprise moral risk is as follows:
(1) The interior factors of enterprise, such as the nature of enterprise, the proportion of major stockholder, the proportion of top ten stockholders, the proportion difference between the biggest and second stockholder, board size, the size of supervisor board, the motive contract of senior manager, corporation social responsibility, influence enterprise moral risk behavior and there is remarkably negative correlation between them.
(2) The exterior variables such as the degree of government intervene, the degree of law and regulations, local credit, the enterprise prestige variables (natural logarithm of company asset, current ratio, speed ratio, net profit per share) are remarkably negative related to social moral risk behavior.
(3) The interior factors of enterprise, such as the nature of enterprise, the motive contract of senior manager and exterior variables such as, the degree of government intervene, the enterprise prestige variables and profit gaining ability synchronously enter the final business moral risk model. Moreover, the most important factor affecting business moral risk of listed company is the motive contract of senior manager, then following factor is the nature of enterprise, the
enterprise prestige variables (natural logarithm of company asset, enterprise profits), the degree of government intervene and the degree of law and regulations.
(4) Synthesizing (1), (2), (3), we draw the conclusion that the moral risk behavior of Chinese enterprise is the combined result of independent will reflected by interior factors and social constructs reflected by exterior variables.
(5) There are different influence factors of moral risk behavior between different kinds of enterprises. In private Chinese enterprise, following variables are remarkable correlated to business moral risk behavior: the proportion of major stockholder, the proportion of top ten stockholders, the motive contract of senior manager, the index of corporation social responsibility, the degree of government intervene, the ability of paying and profit gaining. In state-owned enterprise, such variables as the proportion of top ten stockholders, members of board, the degree of government intervene, the degree of law and regulations, local credit, the enterprise prestige variables, financial solvency are remarkable correlated to business moral risk behavior. The business moral risk behavior mainly correlates to interior factors in private enterprise and business moral risk behavior remarkably correlate to external factors in state-owned enterprise.
(6) The concentration degree of shareholder ownership is the internal authority arrangement, which restricts the moral behavior of listed company.
This can be supported by the following results: the proportion of major stockholder and the proportion of top ten stockholders are negative correlated to enterprise moral risk in remarkable at the degree of 1%; the square of proportion of major stockholder and the square of proportion of top ten stockholders are remarkably negative correlated to enterprise moral risk. The proportion difference between the biggest and second stockholder is negative correlated to enterprise moral risk in remarkable at the degree of 5%. This result indicates that the balance among Chinese shareholders is not very good.
(7) The interior motive system negatively correlates to enterprise
moral risk. Social credit and prestige mechanism works in Chinese enterprise during the transaction periods. The effect of business prestige mechanism is obvious but the effect is limited. External environments factors such as the degree of law and regulations and government interval have remarkable effect on business moral risk. Simultaneously, the more important is the list company' s profit closely correlated to business moral risk.
Based on these conclusions and findings, this research offers the moral risk governance system of Chinese enterprise and points out the research limitations and possible developments.
The innovations of this research mainly are four following points:
1.The author proves that whether enterprise is a moral entity and why business ethics and enterprise practice can be combined beforehand and then explores how to combine. This operation broke through the predecessor' s limitation that explores combining business ethics and enterprise practice before having settled the premise that why two objects can be combined. This maybe an innovation of business ethic theoretical research.
2. Another meaningful innovation is possibly the methodology innovation. Based on systemic inspection on two mainstream methodologies of enterprise ethics research, namely normative and positive, we prove that methodologies can be combined. That is, normative and positive method is interdependent when applies in respective concepts. Social relationship methodology manifests this kind of amalgamation.
3.This research proposed that the enterprise moral risk is the co-result of social construct and enterprises' own works. Exploring factors which affecting business moral risk from two perspectives, namely external source and interior source, then make a positive proofing. It manifests the systematic inspection of this research. Moreover, according to the positive results, the author proposed corresponding governance solutions in view of different kinds of enterprises. This also manifests particular consideration under system inspection.
4. The breakthrough of concrete research method. This research adopts deconstruct and relapse method, comparative analysis method, content
analysis method. In particular, this thesis made an empirical research adopting logit regression model through utilizing the newest data of Chinese listed companies. It breaks through the limitation that the traditional business ethic research only uses theoretical logic reasoning.
综观现有的企业伦理道德、社会责任研究，理论上关于企业能否成为道德主体还存在长期的分歧，研究者要么陷入用企业成员个人美德代替企业道德的危险，要么陷入企业泛道德化、对企业承担社会责任存有不现实预期的困境。而对这一问题的回答构成企业伦理研究的基本假设，本文从风险管理的角度，对企业能不能作为道德分析单位、中国企业道德风险行为在何种程度上可以得到限制一一即中国企业的伦理道德风险如何进行治理进行了探讨。具体而言本研究依据富兰克.H.奈特(2005)关于风险研究的思路，设定中国企业道德风险的有效防范和治理需要论证和研究的相关主题是：
1、澄清“企业是道德主体”，论证企业与伦理道德能在企业实践层面进行结合，以明确企业道德风险研究的分析单位是企业。
2、融合理论规范和实证经验的方法，采用系统的研究方法论证企业道德风险是社会建构和企业自主共同作用的结果。
3、基于中国企业的实证结果，寻找影响企业道德风险的企业内外部因素，并相应提出中国企业道德风险的预警指标与治理机制。
本文根据文献检索、理论推导和专家访谈，构建了企业道德风险影响模型，并发展了测量工具，在获取2004年A股市场中国上市公司相关数据的基础上，运用SPSS11.5统计软件对企业道德风险的假设及有关中国企业的细分假设进行了验证。研究发现或得出：
1、企业是道德主体、可以作为企业道德风险行为的分析单位
企业伦理事实的实质是企业与利益相关者之间的伦理关系，在理解这种关系的探索中可以形成企业伦理、企业是能成为道德主体的概念。以往四重视角下的企业与社会各个利益相关者关系理论研究能够作为支撑企业是道德主体命题的最初理论基础。道德与理性的元关系分析显示，理性和道德的关键特性类似。而且多元理性与企业战略通过同构法能建立对应关系，企业道德能够与企业整合，企业是道德主体，能够成为企业道德风险行为的研究对象。
2、企业伦理道德的规范与经验研究方法可以在实用层面共生
从企业伦理道德研究对象的双重特性——既要研究企业伦理行为之事实和道德起源与目的之事实；又要研究企业道德价值——中本研究总结出，企业伦理道德研究本质上是整合性的，需要规范研究和经验主义两种方法论的融合。这两种方法论也能够融合，不过其融合的层次是经验和规范主义两者处于“共生关系”。体现这种共生关系的最一般主题是人性，最直接的主题是特殊的承诺、协议和契约。综合社会契约理论就是运用契约的“宏观”和“微观”两种形式来达到“规范”与“经验”之间的共生共演。同时社会学的“关系主义方法论”也能引用到企业伦理研究中，来化解伦理道德研究中规范和经验方法的尖锐对立。
3、中国企业道德风险实证的结论
(1)企业内部要素中的企业性质，大股东持股比例、前十大股东持股比例、第一与第二大股东持股比例差、董事会规模、监事会规模、高级经理人员激励契约、企业社会责任指数对企业道德风险行为的产生存在影响，与企业道德风险行为之间具有显著的负相关性。
(2)企业外部变量中的政府干预程度、法治水平、地区信用、企业声誉变量(公司资产的自然对数、流动比率、速动比率、每股净利润)对企业道德风险行为的产生存在显著的负相关关系。
(3)企业内部因素中的企业性质、高级管理人员激励契约，与外部因素中的政府干预程度、法治水平、企业声誉变量、企业盈利能力同步进入企业道德风险最终计量模型。更为重要的是，影响在复杂多变环境下运作的上市公司企业道德风险的最重要因素是高级经理人员激励契约，接着依次是企业性质、企业声誉变量(公司资产自然对数，企业盈利)、政府干预与法治水平。
(4)综合(1)、(2)、(3)可以得出结论：一定程度上现阶段中国企业道德风险行为是企业“自主意志”(反映在内部要素上)和“社会建构”(反映在外部变量上)的结果。
(5)不同性质的企业，影响其道德风险行为的因素存在差异。与民营企业道德风险行为的发生存在显著相关的变量有大股东持股比例、前十大股东持股比例、高级管理人员激励契约、企业社会责任指数、政府干预指数、企业偿债和盈利能力；与国有企业道德风险行为的发生存在显著相关性的变量有前十大股东持股比例、董事会人数、政府干预指数、法治水平、地区信用、企业声誉、企业偿债能力。民营企业道德风险行为的产生主要与企业内部因素有关，而后者主要与企业外部因素显著相关。
(6)股东所有权集中度是约束上市公司企业道德行为的企业内部权力安排。这从大股东持股比例、前十大股东持股比例与企业道德风险在1％的显著水平上负相关；以及对大股东持股比例平方、前十大股东持股比例平方与企业道德风险的显著负相关关系得到支撑。第一大股东持股比例和第二大股东持股比例差与企业道德风险在5％的显著水平上负相关，也说明了中国的股东制衡效果不佳。
(7)企业内部激励机制与企业道德风险存在显著的负相关关系，社会信用、声誉机制在转型期约束中国企业行为中已经发挥出作用，企业声誉机制效果较为明显，但是其作用发挥还很有限。法治水平、政府干预等外部治理环境对于企业道德风险的产生作用显著，同时更为重要的是上市公司的经济盈利与公司道德风险的发生具有密切的负相关关系。
本文在这些结论和发现的基础上继而提出了中国企业道德风险治理机制，并总结了本文的研究局限和可能的发展。本研究的可能创新之处主要有以下四点：
1、突破了前人研究在未解决企业和伦理何以结合的前提下，就直接探讨两者如何结合的问题，在事先论证企业是道德主体、企业伦理何以与企业实践整合的基础上才提出如何结合的方案，这可能是企业伦理理论研究中的一个创新。
2、另外一个有意义的创新可能是方法论的创新。本文在系统考察企业伦理研究的两种主流方法论——规范和经验方法论的基础上，论证了两者之间是“共生关系”，即规范或者经验企业伦理在应用各自概念和方法论上的独特研究结果时互相依赖，并就此阐释了“关系主义方法论”体现了这种融合。
3、本研究提出企业道德风险是社会建构和企业自主能动的共同产物。从道德风险的外生源和内生源两个视角探讨影响企业道德风险的因素并加以实证分析，这里体现出本文对企业道德风险的全面系统考察。而且笔者依据中国企业的实证结论，针对不同的类型的企业提出相应的治理方案，这又体现了在系统考察下对特殊性的考虑。
4、在具体方法上的突破。本文采用了解构还原方法、比较分析法，内容分析法，尤其是本文利用中国上市公司最新数据，采用Logit模型，进行了企业道德风险实证研究，这突破了传统企业伦理研究仅采用单一的理论逻辑推演的局限。
In recent years, many big companies in America and Europe are exposed to scandals one after another. Japanese Enterprise' s corruption problem is also worsened day by day. Scandals and discipline violation events also happened frequently in Chinese listed companies.
These immoral behaviors, which appeared in both immature and mature market, caused serious social consequence. The public voice on corporation social responsibility becomes greater. Simultaneously the nature of new corporation competition is to capture stakeholders' attention. The radical change of the focus of competition requests enterprise to pay great attention to ethical orientation of their behavior.
Therefore, discussions on business ethics become the focus of global academia and enterprises. In particular, the following questions worth discussing deeply: Are ethic ideas, which are summarized from the mature western market, suitable for Chinese Enterprise in the process of institutional transition? Is ethics a kind of luxury goods for developing countries such as China? Whether the enterprise should gain profit first, and then care about ethics?
After making a comprehensive view of the existing research on business ethics and corporation social responsibility, we can find that there is great difference on whether enterprises can be a moral entity? Researchers fall into the danger of either replacing business ethics with individual moral quality or making unpractical expectation for social responsibility.
Of course, the answer to this question forms the basic assumption of research on business ethics. This paper discusses how to govern ethical risk of Chinese enterprise from a risk management perspective. That is, whether enterprises can be regarded as a moral analysis unit? To what extent can be avoided or restricted the Chinese enterprises moral hazard behavior? Specifically, based on Frank-Hertz. H. Knight' s ideas of risk analysis, this paper argues that the relative research topics on effectively preventing and controlling Chinese enterprises ethical risk
are as follows:
First, to clarify the contention on "the enterprise is the moral entity" , then prove that enterprise and ethics can be combined at the level of business practice in order to specify that the analysis unit of business moral risk is an enterprise.
Second, to combine normative theory and positive empirical method, adopt systematic research method to prove that enterprise moral risk is the co-working result of social construction and own business operation.
Third, based on the empirical result of Chinese Enterprise, this paper seeks internal and external influence factors, then proposes the warning index and offers the system of governing moral risk encountered by Chinese enterprises.
Based on the literature review, theory reasoning and expert interview, this research constructs a business moral risk influence model and develops measurement instruments. Based on the data of 2004 Chinese listed companies, this research uses SPSS11. 5 statistics software to test the relative hypothesis on Chinese enterprises. Research indicates that:
Firstly, Enterprise is the moral entity and can be regarded as the analysis unit of enterprise moral risk behavior.
The nature of business ethics fact is the ethical relationship between stakeholders and enterprise. During the exploration of this relationship we can form the conception of business ethics and enterprise can be the moral entity. The academic research of relationship among enterprises and stakeholders can be the initial theory supporting the conception that enterprise is the moral entity. Meta-analysis of morality and rationality also indicate that the key characteristics between morality and rationality are similar. Moreover the multi-dimension rationality and the enterprise strategy is isomorphic。 The business moral and enterprise can be conformed. Enterprise is the moral entity and can be regarded as research object of enterprise moral risk behavior.
Secondly, normative and empirical research methodology of business moral can be accreted at the practical level.
For the duel- characteristic of the business ethics research object, namely for one hand, we should seek both the fact of business ethical
behavior and the fact about the origin and purpose of moral. For other hand, we should research the value of business ethics. This research summarizes that the research on business ethics is conformability and need merge normative and empirical research methodology. These two methodologies also can be accreted, but its accretion means the empirical and normative methodology coexist. The general manifestation of this relation is humanity and the most direct express is the special commitment, agreement and contract. The comprehensive social contract theory using two forms named "macro" and "micro" contract, realizes the coexistence and co-evolvement of normative and positive method. Simultaneously the relationism methodology can also be introduced to the research on business ethics. It can relax the opposition of two methodology used by business ethics research.
Thirdly, empirical conclusion of Chinese enterprise moral risk is as follows:
(1) The interior factors of enterprise, such as the nature of enterprise, the proportion of major stockholder, the proportion of top ten stockholders, the proportion difference between the biggest and second stockholder, board size, the size of supervisor board, the motive contract of senior manager, corporation social responsibility, influence enterprise moral risk behavior and there is remarkably negative correlation between them.
(2) The exterior variables such as the degree of government intervene, the degree of law and regulations, local credit, the enterprise prestige variables (natural logarithm of company asset, current ratio, speed ratio, net profit per share) are remarkably negative related to social moral risk behavior.
(3) The interior factors of enterprise, such as the nature of enterprise, the motive contract of senior manager and exterior variables such as, the degree of government intervene, the enterprise prestige variables and profit gaining ability synchronously enter the final business moral risk model. Moreover, the most important factor affecting business moral risk of listed company is the motive contract of senior manager, then following factor is the nature of enterprise, the
enterprise prestige variables (natural logarithm of company asset, enterprise profits), the degree of government intervene and the degree of law and regulations.
(4) Synthesizing (1), (2), (3), we draw the conclusion that the moral risk behavior of Chinese enterprise is the combined result of independent will reflected by interior factors and social constructs reflected by exterior variables.
(5) There are different influence factors of moral risk behavior between different kinds of enterprises. In private Chinese enterprise, following variables are remarkable correlated to business moral risk behavior: the proportion of major stockholder, the proportion of top ten stockholders, the motive contract of senior manager, the index of corporation social responsibility, the degree of government intervene, the ability of paying and profit gaining. In state-owned enterprise, such variables as the proportion of top ten stockholders, members of board, the degree of government intervene, the degree of law and regulations, local credit, the enterprise prestige variables, financial solvency are remarkable correlated to business moral risk behavior. The business moral risk behavior mainly correlates to interior factors in private enterprise and business moral risk behavior remarkably correlate to external factors in state-owned enterprise.
(6) The concentration degree of shareholder ownership is the internal authority arrangement, which restricts the moral behavior of listed company.
This can be supported by the following results: the proportion of major stockholder and the proportion of top ten stockholders are negative correlated to enterprise moral risk in remarkable at the degree of 1%; the square of proportion of major stockholder and the square of proportion of top ten stockholders are remarkably negative correlated to enterprise moral risk. The proportion difference between the biggest and second stockholder is negative correlated to enterprise moral risk in remarkable at the degree of 5%. This result indicates that the balance among Chinese shareholders is not very good.
(7) The interior motive system negatively correlates to enterprise
moral risk. Social credit and prestige mechanism works in Chinese enterprise during the transaction periods. The effect of business prestige mechanism is obvious but the effect is limited. External environments factors such as the degree of law and regulations and government interval have remarkable effect on business moral risk. Simultaneously, the more important is the list company' s profit closely correlated to business moral risk.
Based on these conclusions and findings, this research offers the moral risk governance system of Chinese enterprise and points out the research limitations and possible developments.
The innovations of this research mainly are four following points:
1.The author proves that whether enterprise is a moral entity and why business ethics and enterprise practice can be combined beforehand and then explores how to combine. This operation broke through the predecessor' s limitation that explores combining business ethics and enterprise practice before having settled the premise that why two objects can be combined. This maybe an innovation of business ethic theoretical research.
2. Another meaningful innovation is possibly the methodology innovation. Based on systemic inspection on two mainstream methodologies of enterprise ethics research, namely normative and positive, we prove that methodologies can be combined. That is, normative and positive method is interdependent when applies in respective concepts. Social relationship methodology manifests this kind of amalgamation.
3.This research proposed that the enterprise moral risk is the co-result of social construct and enterprises' own works. Exploring factors which affecting business moral risk from two perspectives, namely external source and interior source, then make a positive proofing. It manifests the systematic inspection of this research. Moreover, according to the positive results, the author proposed corresponding governance solutions in view of different kinds of enterprises. This also manifests particular consideration under system inspection.
4. The breakthrough of concrete research method. This research adopts deconstruct and relapse method, comparative analysis method, content
analysis method. In particular, this thesis made an empirical research adopting logit regression model through utilizing the newest data of Chinese listed companies. It breaks through the limitation that the traditional business ethic research only uses theoretical logic reasoning.
引文
1 1997年，Charles Fombrun和Cees van Riel共同创建了声誉研究所(Reputation Institute)，同年创建季刊《公司声誉评论》(Corporate Reputation Review)，并召开了第一届国际公司声誉研究会议。
2 http://www.gmw.cn/content/2005-03/21/content 200727. htm(数据来源)。
3 前者指和平解决冲突有赖于当事人，也只有它们才能认识到规范定向是否存在偏差；后者指需要程序性来调节，即在实质性规范的清单中无法找到答案，必须在实践中合理化某种规范(施泰因曼和勒尔，2001)。
4 thick concept，表示“假设是真的”术语，体现既是“行动导向”又是被“世界”引导的思想。既对世界作出判断，而对世界的判断为行动提供理由。例如“勇气”、感激等。
5 陈国进、林辉、王磊(2005)发表于《南开管理评论》以及张翼和马光(2005)发表于《管理世界》的两篇文章。
1 这种区别也曾经在企业伦理领域得到过广泛讨论(Karlinger and Bruno，2002：Friends of the earth，2002
2 Archie B. Carroll, 1991, 1997,1998; McWilliams and Siegel, 2000.
3 Sheldene Simola (2005)
4 帕森斯认为社会制度都面临四个问题，这些问题产生于在变化的环境中保持系统的目标，这四个问题产生了四种社会互动方式——任何社会制度的主要制度维度(Parsons，1971)四种功能是：系统的经济或者物质再生产；政体或者系统朝向共同目标的合作机制；基于合理性、共同准则和角色预期定义的社会整合；旨在界定系统特征和基于共同价值观的文化再生产。
5 Phillips, 1997, 2003; Van Buren, 2001; Harry J. Van Buren Ⅲ., 2005.
6 the theme dates back to at least 1907, with the discussion, Dwight, liability of corporate directors, 17 Yale L. J. 33,1907转引自John Alan Cohan. I didn't know and I was only doing my job: has corporate governance careened out of control? Journal of business ethics, 2002(40): 275-299
7 社会责任包括对社会要素和环境的关注(Johnson，R．snf D．Greening，1999；Kane，E．J．，2002；McGuire，J．et al，2003)，长期激励主要集中于最优化企业高级经理层的努力，他们必须将注意力转向于传统上与有社会责任心的执行官相关的要素(Mahapatra，S，1984)
8 详细资料请参阅，Hallidayand B. G. Carruthers, "the moral regulation of markets: professions, privatization and English insolvency act 1986" (1996) 21 Accounting, Organizations and society 371.
9 the Royal Society of Arts(RSA) report: Tomorrow's company(1995)
10 注释:the Turnbull report, internal control guidance for directors on the Combined Code(1999)
11 "ethics washes whiter",Lemouel(1992)也提出了这一问题。Lemouel,J. 1992. critica de la eficacia(Paidos,Barcelona.转引自Domingo Garcia-Marza.(2005))
1 Castro, 1995; Dose, 1997; Werhane and Freeman, 1999; Nicholson, 1994.
2 Bowie, 2000; Maclagan, 1995.
3 Werhane and Freeman, 1999; Sudhir and murthy, 2001; Dean Bartlett, 2003.
4 Wempe, B. H. E, 2005.
5 托马斯．唐纳森和托马斯．邓菲，2001。
6 Barry, 1982; Bowie, 1988;Donaldson, 1982; Freeman&Gilbert; 1982; French, 1979; Gauthier, 1986; May, 1987; Sen, 1985; Shue, 1981.
7 Akaah&Riordan, 1989; Cochran&Wood, 1984; Fritzsche&Becker, 1984; Hunt, Wood&Chonko, 1989; Kabanoff, Waldersee& Cohen, 1995; Trevino & Youngblood, 1990; Randall&Gibson, 1990.
8 Akaah&Riordan, 1989; Cochran&Wood, 1984; Fritzsche & Becker, 1984; Hunt, Wood & Chonko, 1989; Kabanoff, Waldersee&Cohen, 1995; Trevino & Youngblood, 1990; Randall &Gibson, 1990.
9 Barry, 1982; Bowei, 1988; Donaldson, 1982; Freeman&Gilbert, 1988; French, 1979; Gauthier, 1986; Ladd, 1970; May, 1987; Nickel, 1974; Sen, 1985; Shue, 1981.
10 Bandura, 1986,1996; Jones, 1991;Messick and Bazerman, 1996; Trevino, 1986; Trevino and Jones, 1991.
11 Greenberg, 1981; Loewenstein, Thompson and Bazerman, 1989.
12 自然主义伦理包括thomas Hobbes(1651)的道德哲学——好可以用“我希望的”来定义；Jeremy Bentham的经验基础的效用主义是(1789)用有见识的、正常的人所需的来定义 “好”，在这些理论中，“好”是由人类需求来直接或间接来定义的，因而根据上面的定义，每个理论都是“自然主义”的，因为人类需求在经验科学中具有解释力并具有描述地位，尤其是在人类心理学中。然而自然主义遭到了所谓“休谟缺口”(Hume Guillotine)两种观点的质疑，这两种观点是之一是“Moore(1903)著名的“自然主义者的谬误”(以自然来定义好，即以经验主义概念来定义好隶属于一个开放式问题(定义本身就是自我击败的)。另一种观点来自20世纪的情感主义。Charles stevenson(1944)集中于伦理不一致的可能性，认为如果事实和价值是同源的，则有可能通过首先保证事实一致、然后外推至道德协议来到达伦理一致。然而现实是大多数人能在与伦理问题相关的所有事实上达成共识，而对伦理问题本身则无法达成一致。
13 Mayer&Cava 1995; Rowan, 2001; Soule, 2002; Hartman et al., 2003
14 Tom Sorell&John Hendry(1994)
15 这里的利益相关者是指狭义的利益相关者
16 这里可以把企业理解为由大量具有相对自主性的内部利益相关者群体所组成的，在本文细分为股东、经理层和员工三个群体，而这些利益群体又是具有自身逻辑和必然性的客观关系(经济资本、文化资本和社会资本)的空间，但其伦理自由空间的边界通常是由更广泛的利益相关者之间的关系(规则、制度和契约)来界定的。
1 这里不仅仅局限于前章所提到的狭义利益相关者概念，可以进一步拓展为不具有自主性的利益相关者，例如自然物质、生态环境，本文探讨的范畴主要是社会科学领域的人性与制度。
2 Chen-Fong Wu, 2002; Frooman, 1997; Griffin and Mahon, 1997; Key and Popkin, 1998; Roman et al, 1999; Waddock and Graves, 1997.
3 Chen-Fong Wu, 2002; Griffin, 2000; Rowley and Berman, 2000.
4 被认为探讨企业与社会关系的开山之作是1953年，用商人的道德等同于企业道德
5 (洛克，1985，P24)根据“人的一切知识都是后天得来的，都建立在经验的基础上”观点，认为人的发展是由教育决定的，而不是由先天的遗传决定的。“人类之所以千差万别，便是由于教育之故。
6 这与方法论中的两种理论结合的层面保持了一致
7 Carroll(1979)最先系统引入社会绩效这一模式
8 道德与理性通常是就个体而言的。然而哲学家和决策家认为这些问题是可以相互协同解决的(French，1984；Levi，1986)。
9 详见(Freeman, 1984;Goodpaster, 1985; Hart and Christence, 2002; Hosmer, 1991; Prahalad,2003; Van Marrewijk, 2003; Varadarajanand Menon, 1988; Murray and Montanari, 1986)
10 详细阐述见(Bryman，1984：Freeman，1984；Etzioni，1988；Singer，1991)
11 Robertson(1993)提出元分析应该被广泛应用到企业伦理研究领域：Brierley and cowton(2000)采用元分析研究了会计中组织和职业的冲突；Borkowski and Ugras(1998)利 用元分析检验了年龄、性别和所学专业对伦理态度和行为的影响；Franke et al(1997)分析了对伦理决策感知的性别差异。
12 本研究中多元理性与战略概念的整合思路主要源于Singer(1994)的研究。各类理性的具体概念阐述详见Singer(1994)
13 “∽“符号代表前者与后者的对应关系，例如理性—利己主义∽利益相关者—价值创造，表示理性集合中的理性——利己主义对应战略概念中的利益相关者和价值创造的概念。
14 (Freeman，1984；Hosmer，1991)提出在企业伦理领域实施多元准则，(Mason and Mitroff，1981；Linstone，1984)提出在管理科学领域实施多元准则。
1 李汉林等，2005; Hermann Korte and Bernhard Schaerfer (eds) (1995): J. A. Schulein, 1987; H. Schelsky, 1970; W. Powell and Dimaggio(eds), 1991.
2 笔者认为制度转型使企业成为社会中独立自主的行动者，制度伦理也是其道德的基础，即本文讨论企业道德风险治理的一个隐含前提是市场经济制度伦理。
3 Sandra A. Wad dock&Samuel B. Graves(1997)提出公司因为不从事企业社会责任活动造成隐性成本提高，会产生很多的显性成本，从而丧失竞争优势
4 中储棉巨额亏损事件；中航油石油期货事件；中国储铜期货事件；国有煤矿重大矿难；2005华南“油荒”事件等
5 Berle&Means关注企业的契约性质和委托代理问题，最终推动了经济学中代理理论的萌芽和发展。
6 陈国进等(2005)，张翼和马光(2005)的相关研究利用“第一大股东持股比例”与“前十大股东持股比例”来测量股权集中度，本研究也沿用这一方法。
7 详细说明请见：Pagano and Roell (1999), Bennedsen and Wolfenzon(2000) 制可以归入民营，集体性质的企业在中国目前情况下其运作模式和性质类似于国有企业，因此本研究的A股样本公司可以划分为三大类：国有、民营和外资，由于本研究主要侧重于中国企业道德风险，因此剔出掉外资企业样本，本研究的有效样本按照实际控制人性质分为：国有企业和民营企业。
2 行业归类按照证监会行业划分以及《国民经济行业分类》(GB／T 4754-2002)，把样本公司划归到相应的产业类别下。三次产业划分范围如下：第一产业是指农、林、牧、渔业。第二产业是指采矿业，制造业，电力、燃气及水的生产和供应业，建筑业。第三产业是除第一、二产业以外的其他行业。第三产业包括：交通运输、仓储和邮政业，信息传输、计算机服务和软件业，批发零售业，住宿和餐饮业，金融业，房地产业，租赁和商务服务业，科学研究、技术服务和地质勘察业，水利、环境和公共设施管理业，居民服务和其他服务业，教育，卫生、社会保障和社会福利业，文化、体育娱乐业等
3 陈国进等(2005)在类似的研究中也采用了该模型
4 原文来自http://www.sse.com.cn/sseportal/webapp/datapresent/QueryCreditInfoAct?reportName=CreditInfoRpt&CURSOR=1)
5 上市公司公告中公司治理栏目 “董事会薪酬与考核委员会实施细则”，并且按照《公司高级管理人员年薪制实施办法和经营责任考核办法(试行)》关键词搜索补充，剔除掉“暂行办法”
6 http://www.accountabilityrating.com
7 国际通用的人格障碍诊断问卷的信度系数为0.5—0.8之间(沈东郁等，2002)，本文的研究类似于企业人格障碍的诊断，由此一定程度上信度系数为0.5035，0.6是可以接受的。
8 卢纹岱(2002)指出关于测验的信度系数通常可以用已有的同类测验作为比较的标准，但作者发现国外文献这类高度综合性的因素研究很难找到，而国内学者的实证研究(详见文献综述部分)都没有进行信度和效度分析，不断提高这类研究中变量组合的信度是今后研究努力的方向之一
9 孙亚云．影响我国上市公司股利分配的因素分析．中国市场，总364
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[336] 1994年business ethics quarterly，Apr专辑
2 http://www.gmw.cn/content/2005-03/21/content 200727. htm(数据来源)。
3 前者指和平解决冲突有赖于当事人，也只有它们才能认识到规范定向是否存在偏差；后者指需要程序性来调节，即在实质性规范的清单中无法找到答案，必须在实践中合理化某种规范(施泰因曼和勒尔，2001)。
4 thick concept，表示“假设是真的”术语，体现既是“行动导向”又是被“世界”引导的思想。既对世界作出判断，而对世界的判断为行动提供理由。例如“勇气”、感激等。
5 陈国进、林辉、王磊(2005)发表于《南开管理评论》以及张翼和马光(2005)发表于《管理世界》的两篇文章。
1 这种区别也曾经在企业伦理领域得到过广泛讨论(Karlinger and Bruno，2002：Friends of the earth，2002
2 Archie B. Carroll, 1991, 1997,1998; McWilliams and Siegel, 2000.
3 Sheldene Simola (2005)
4 帕森斯认为社会制度都面临四个问题，这些问题产生于在变化的环境中保持系统的目标，这四个问题产生了四种社会互动方式——任何社会制度的主要制度维度(Parsons，1971)四种功能是：系统的经济或者物质再生产；政体或者系统朝向共同目标的合作机制；基于合理性、共同准则和角色预期定义的社会整合；旨在界定系统特征和基于共同价值观的文化再生产。
5 Phillips, 1997, 2003; Van Buren, 2001; Harry J. Van Buren Ⅲ., 2005.
6 the theme dates back to at least 1907, with the discussion, Dwight, liability of corporate directors, 17 Yale L. J. 33,1907转引自John Alan Cohan. I didn't know and I was only doing my job: has corporate governance careened out of control? Journal of business ethics, 2002(40): 275-299
7 社会责任包括对社会要素和环境的关注(Johnson，R．snf D．Greening，1999；Kane，E．J．，2002；McGuire，J．et al，2003)，长期激励主要集中于最优化企业高级经理层的努力，他们必须将注意力转向于传统上与有社会责任心的执行官相关的要素(Mahapatra，S，1984)
8 详细资料请参阅，Hallidayand B. G. Carruthers, "the moral regulation of markets: professions, privatization and English insolvency act 1986" (1996) 21 Accounting, Organizations and society 371.
9 the Royal Society of Arts(RSA) report: Tomorrow's company(1995)
10 注释:the Turnbull report, internal control guidance for directors on the Combined Code(1999)
11 "ethics washes whiter",Lemouel(1992)也提出了这一问题。Lemouel,J. 1992. critica de la eficacia(Paidos,Barcelona.转引自Domingo Garcia-Marza.(2005))
1 Castro, 1995; Dose, 1997; Werhane and Freeman, 1999; Nicholson, 1994.
2 Bowie, 2000; Maclagan, 1995.
3 Werhane and Freeman, 1999; Sudhir and murthy, 2001; Dean Bartlett, 2003.
4 Wempe, B. H. E, 2005.
5 托马斯．唐纳森和托马斯．邓菲，2001。
6 Barry, 1982; Bowie, 1988;Donaldson, 1982; Freeman&Gilbert; 1982; French, 1979; Gauthier, 1986; May, 1987; Sen, 1985; Shue, 1981.
7 Akaah&Riordan, 1989; Cochran&Wood, 1984; Fritzsche&Becker, 1984; Hunt, Wood&Chonko, 1989; Kabanoff, Waldersee& Cohen, 1995; Trevino & Youngblood, 1990; Randall&Gibson, 1990.
8 Akaah&Riordan, 1989; Cochran&Wood, 1984; Fritzsche & Becker, 1984; Hunt, Wood & Chonko, 1989; Kabanoff, Waldersee&Cohen, 1995; Trevino & Youngblood, 1990; Randall &Gibson, 1990.
9 Barry, 1982; Bowei, 1988; Donaldson, 1982; Freeman&Gilbert, 1988; French, 1979; Gauthier, 1986; Ladd, 1970; May, 1987; Nickel, 1974; Sen, 1985; Shue, 1981.
10 Bandura, 1986,1996; Jones, 1991;Messick and Bazerman, 1996; Trevino, 1986; Trevino and Jones, 1991.
11 Greenberg, 1981; Loewenstein, Thompson and Bazerman, 1989.
12 自然主义伦理包括thomas Hobbes(1651)的道德哲学——好可以用“我希望的”来定义；Jeremy Bentham的经验基础的效用主义是(1789)用有见识的、正常的人所需的来定义 “好”，在这些理论中，“好”是由人类需求来直接或间接来定义的，因而根据上面的定义，每个理论都是“自然主义”的，因为人类需求在经验科学中具有解释力并具有描述地位，尤其是在人类心理学中。然而自然主义遭到了所谓“休谟缺口”(Hume Guillotine)两种观点的质疑，这两种观点是之一是“Moore(1903)著名的“自然主义者的谬误”(以自然来定义好，即以经验主义概念来定义好隶属于一个开放式问题(定义本身就是自我击败的)。另一种观点来自20世纪的情感主义。Charles stevenson(1944)集中于伦理不一致的可能性，认为如果事实和价值是同源的，则有可能通过首先保证事实一致、然后外推至道德协议来到达伦理一致。然而现实是大多数人能在与伦理问题相关的所有事实上达成共识，而对伦理问题本身则无法达成一致。
13 Mayer&Cava 1995; Rowan, 2001; Soule, 2002; Hartman et al., 2003
14 Tom Sorell&John Hendry(1994)
15 这里的利益相关者是指狭义的利益相关者
16 这里可以把企业理解为由大量具有相对自主性的内部利益相关者群体所组成的，在本文细分为股东、经理层和员工三个群体，而这些利益群体又是具有自身逻辑和必然性的客观关系(经济资本、文化资本和社会资本)的空间，但其伦理自由空间的边界通常是由更广泛的利益相关者之间的关系(规则、制度和契约)来界定的。
1 这里不仅仅局限于前章所提到的狭义利益相关者概念，可以进一步拓展为不具有自主性的利益相关者，例如自然物质、生态环境，本文探讨的范畴主要是社会科学领域的人性与制度。
2 Chen-Fong Wu, 2002; Frooman, 1997; Griffin and Mahon, 1997; Key and Popkin, 1998; Roman et al, 1999; Waddock and Graves, 1997.
3 Chen-Fong Wu, 2002; Griffin, 2000; Rowley and Berman, 2000.
4 被认为探讨企业与社会关系的开山之作是1953年，用商人的道德等同于企业道德
5 (洛克，1985，P24)根据“人的一切知识都是后天得来的，都建立在经验的基础上”观点，认为人的发展是由教育决定的，而不是由先天的遗传决定的。“人类之所以千差万别，便是由于教育之故。
6 这与方法论中的两种理论结合的层面保持了一致
7 Carroll(1979)最先系统引入社会绩效这一模式
8 道德与理性通常是就个体而言的。然而哲学家和决策家认为这些问题是可以相互协同解决的(French，1984；Levi，1986)。
9 详见(Freeman, 1984;Goodpaster, 1985; Hart and Christence, 2002; Hosmer, 1991; Prahalad,2003; Van Marrewijk, 2003; Varadarajanand Menon, 1988; Murray and Montanari, 1986)
10 详细阐述见(Bryman，1984：Freeman，1984；Etzioni，1988；Singer，1991)
11 Robertson(1993)提出元分析应该被广泛应用到企业伦理研究领域：Brierley and cowton(2000)采用元分析研究了会计中组织和职业的冲突；Borkowski and Ugras(1998)利 用元分析检验了年龄、性别和所学专业对伦理态度和行为的影响；Franke et al(1997)分析了对伦理决策感知的性别差异。
12 本研究中多元理性与战略概念的整合思路主要源于Singer(1994)的研究。各类理性的具体概念阐述详见Singer(1994)
13 “∽“符号代表前者与后者的对应关系，例如理性—利己主义∽利益相关者—价值创造，表示理性集合中的理性——利己主义对应战略概念中的利益相关者和价值创造的概念。
14 (Freeman，1984；Hosmer，1991)提出在企业伦理领域实施多元准则，(Mason and Mitroff，1981；Linstone，1984)提出在管理科学领域实施多元准则。
1 李汉林等，2005; Hermann Korte and Bernhard Schaerfer (eds) (1995): J. A. Schulein, 1987; H. Schelsky, 1970; W. Powell and Dimaggio(eds), 1991.
2 笔者认为制度转型使企业成为社会中独立自主的行动者，制度伦理也是其道德的基础，即本文讨论企业道德风险治理的一个隐含前提是市场经济制度伦理。
3 Sandra A. Wad dock&Samuel B. Graves(1997)提出公司因为不从事企业社会责任活动造成隐性成本提高，会产生很多的显性成本，从而丧失竞争优势
4 中储棉巨额亏损事件；中航油石油期货事件；中国储铜期货事件；国有煤矿重大矿难；2005华南“油荒”事件等
5 Berle&Means关注企业的契约性质和委托代理问题，最终推动了经济学中代理理论的萌芽和发展。
6 陈国进等(2005)，张翼和马光(2005)的相关研究利用“第一大股东持股比例”与“前十大股东持股比例”来测量股权集中度，本研究也沿用这一方法。
7 详细说明请见：Pagano and Roell (1999), Bennedsen and Wolfenzon(2000) 制可以归入民营，集体性质的企业在中国目前情况下其运作模式和性质类似于国有企业，因此本研究的A股样本公司可以划分为三大类：国有、民营和外资，由于本研究主要侧重于中国企业道德风险，因此剔出掉外资企业样本，本研究的有效样本按照实际控制人性质分为：国有企业和民营企业。
2 行业归类按照证监会行业划分以及《国民经济行业分类》(GB／T 4754-2002)，把样本公司划归到相应的产业类别下。三次产业划分范围如下：第一产业是指农、林、牧、渔业。第二产业是指采矿业，制造业，电力、燃气及水的生产和供应业，建筑业。第三产业是除第一、二产业以外的其他行业。第三产业包括：交通运输、仓储和邮政业，信息传输、计算机服务和软件业，批发零售业，住宿和餐饮业，金融业，房地产业，租赁和商务服务业，科学研究、技术服务和地质勘察业，水利、环境和公共设施管理业，居民服务和其他服务业，教育，卫生、社会保障和社会福利业，文化、体育娱乐业等
3 陈国进等(2005)在类似的研究中也采用了该模型
4 原文来自http://www.sse.com.cn/sseportal/webapp/datapresent/QueryCreditInfoAct?reportName=CreditInfoRpt&CURSOR=1)
5 上市公司公告中公司治理栏目 “董事会薪酬与考核委员会实施细则”，并且按照《公司高级管理人员年薪制实施办法和经营责任考核办法(试行)》关键词搜索补充，剔除掉“暂行办法”
6 http://www.accountabilityrating.com
7 国际通用的人格障碍诊断问卷的信度系数为0.5—0.8之间(沈东郁等，2002)，本文的研究类似于企业人格障碍的诊断，由此一定程度上信度系数为0.5035，0.6是可以接受的。
8 卢纹岱(2002)指出关于测验的信度系数通常可以用已有的同类测验作为比较的标准，但作者发现国外文献这类高度综合性的因素研究很难找到，而国内学者的实证研究(详见文献综述部分)都没有进行信度和效度分析，不断提高这类研究中变量组合的信度是今后研究努力的方向之一
9 孙亚云．影响我国上市公司股利分配的因素分析．中国市场，总364
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