CAJ | 학술논문

道德是维系人类社会的纽带，是社会进步的象征和经济发展的基石，但在我国道德伦理滑坡已到了十分严重的地步，加强道德伦理建设成为更加重要的任务。文章从道德的资本化入手。首先分析了道德资本在企业所有权安排中嵌入的可能性。然后着重对道德资本价值的确定原则，道德资本价值实现的企业内各方博弈及道德资本价值实现与社会环境的互动做了详细分析，认为企业内各方围绕道德资本价值的定价是一个动态的博弈过程，当各方对对方道德资本的定价与对自身道德资本的定价结果一致时，各方的道德互信就会达成。同时，由于企业行为是企业实际控制人行为的外化，所以加强企业实际控制人的道德伦理建设对企业的生存和发展，对社会道德伦理的恢复和重塑具有至关重要的作用。
도덕시유계인류사회적뉴대，시사회진보적상정화경제발전적기석，단재아국도덕윤리활파이도료십분엄중적지보，가강도덕윤리건설성위경가중요적임무。문장종도덕적자본화입수。수선분석료도덕자본재기업소유권안배중감입적가능성。연후착중대도덕자본개치적학정원칙，도덕자본개치실현적기업내각방박혁급도덕자본개치실현여사회배경적호동주료상세분석，인위기업내각방위요도덕자본개치적정개시일개동태적박혁과정，당각방대대방도덕자본적정개여대자신도덕자본적정개결과일치시，각방적도덕호신취회체성。동시，유우기업행위시기업실제공제인행위적외화，소이가강기업실제공제인적도덕윤리건설대기업적생존화발전，대사회도덕윤리적회복화중소구유지관중요적작용。
Moral is the tie of maintaining human society, the symbol of social progress and the cornerstone of economic opment. But the decline of moral and ethical has reached a serious stage in our country, so it is important to strengthen the improvement of moral and ethics. Based on the capitalization of moral and ethics, the paper analyzes the possibilities of moral capital embedded in enterprise ownership arrangement, then it focuses on the principles of the determination of moral capital value, the achievement of the value of moral capital in game of all participants and the interaction between the realization of moral capital value and social environment and makes a detailed analysis. The paper believes that tile pricing around value of the moral capital in participants of the enterprise is a dynamic the game process. When every participant to the other side of the pricing of the moral capital is consistent with pricing to themselves, a moral trust will be reached by the participants. Also, because the behavior the actual controller of corporate is the outside of the enterprise behavior, it is a crucial role on the survival and development of enterprises and restoration and remodeling of ethical through strengthen the ethical construction of the actual controller.