论道德资本视野下的企业诚信

摘要

The rareness of integrity in the market, the immeasurability of its capital value, and manager's evaluation of input and output always becomes the factor that hinders credit transforming into enterprise moral capital. The moral capital approach provides a new theoretical perspective for the study of corporate integrity responsibility. It is necessary to construct tripartite equilibrium mechanism among enterprises, local government and society, which is expected to encourage the conversion of business integrity into significant financial capital through furthering social recognition of integrity 's price and developing system of rewards and penalties.%诚信在市场中的稀缺、诚信价值的难以计量以及企业对成本与收益的衡量,往往成为阻碍诚信转化为企业道德资本的因素.道德资本方法为企业诚信责任研究提供了新的理论视角.应构建企业、地方政府与社会三方利益均衡机制,加强政府与社会对企业行为的经济奖惩力度,提高社会对诚信成本的认可程度,促进诚信真正转化为与企业现实经济利益一致的道德资本.