CAJ | 학술논문

企业价值决策是指企业的经营活动要在多方利益主体的价值冲突中做出正确的抉择，它是一个涵盖多领域、多方面利益、多学科视角的复杂过程，企业价值决策的伦理基础自然成为制约企业社会责任理论发展的核心难题。义务论、功利主义和美德伦理为企业价值决策提供了一般的伦理原则。但是，这三种伦理理论都无法单独解决企业与复杂的社会环境之间的互动所产生的价值冲突问题，难以给出企业价值决策的合理方案。实用主义道德哲学从走向现实的道德生活、面向开放的道德过程、采用切实可行的道德方法三大方面，更适用处于复杂多变境遇下的企业价值决策。基于实用主义道德哲学的企业价值决策过程包括价值沟通、观点辩论和方案抉择三个阶段，它们构成了企业价值决策的完成过程，为企业管理者指出了价值决策的具体方法和途径。
기업개치결책시지기업적경영활동요재다방이익주체적개치충돌중주출정학적결택，타시일개함개다영역、다방면이익、다학과시각적복잡과정，기업개치결책적윤리기출자연성위제약기업사회책임이론발전적핵심난제。의무론、공리주의화미덕윤리위기업개치결책제공료일반적윤리원칙。단시，저삼충윤리이론도무법단독해결기업여복잡적사회배경지간적호동소산생적개치충돌문제，난이급출기업개치결책적합리방안。실용주의도덕철학종주향현실적도덕생활、면향개방적도덕과정、채용절실가행적도덕방법삼대방면，경괄용처우복잡다변경우하적기업개치결책。기우실용주의도덕철학적기업개치결책과정포괄개치구통、관점변론화방안결택삼개계단，타문구성료기업개치결책적완성과정，위기업관리자지출료개치결책적구체방법화도경。
Corporate decision-based value means making a right choice among the stakeholder ’s value conflicts w hich is complex process involving problems ,stakes and subjects of many aspects .Naturally ,the ethical basis of decision-based value is the key problem w hich hinders the development of corporate social responsibility the-ory .Deontology ,utilitarianism and virtue theory provide the general ethical principles for decision-based value . However ,the three theories cannot resolve the value conflicts led by the interaction between corporate and the complex social environment respectively .The moral life ,process and methods-oriented moral philosophy of pragmatism seems to be more suitable for the complex and changeable situation w here the decision-based value is made .The process based on the moral philosophy of pragmatism involves three phases :value communica-tion ,argument for points and final decision making ,w hich is a continuation and provides a specific approach to the corporate decision-based value for managers .