違反商業倫理的經營及行為相當普遍，商業活動中存在著大量的不倫行為。處處瀰漫著貪婪的慾望而成敗常以金錢作為衡量。「商業沒有倫理這一回事」在我們的社會可能是許多人的行為反應。在世界任何一個有商業活動的地方，幾乎每天都在發生著一些違反法律及倫理的行為，促使職場越來越關心近年遍及各種產業的醜聞。 近年來台灣層出不窮的財團弊端，其中不乏昔日的知名上市公司如博達科技等弊案。這些高獲利的公司雖有亮麗的年度報告和帳目紀錄，仍然發生財務危機對社會和經濟造成不小的衝擊。究其肇因或由於投資冒進、炒作自家股票護盤失利或自利行為等。其手法不外是交叉持股、掏空、內線交易和利益輸送…等。 貪婪是企業弊案的原動力，誠信、公平、透明、責任為企業永續經營的基礎。缺乏公司治理效率的公司有可能會發生倒閉的情形，對許多人有不利的影響。好的公司治理能夠幫助公司避免發生倒閉和恢復投資者的信心。 基於弊案之成因及防範於未然，本文以整合社會契約論對本地案例進行倫理問題分析、針對倫理問題做出超級規範、以整合規範回應倫理問題。 本文所研究的對象有二：（一）企業組織（二）政府機構，企業組織之對象為高層決策者，包括董（監）事會成員、審核、會計、總經理、股東和弊案參與者；而政府方面則包含財、經部會金融監理單位和法律訂定部門。研究問題包括：公司治理理論與實務、企業永續經營之道並回應企業弊案之成因。 Stories about ‘‘unethical’’ behavior in business abound. The recent scandals permeating the economic activity have caused a growing concern about ethics in the workplace. Success often appears to be measured in only dollars. ‘‘greed is good” seems to reflect the behavior of many people in our society. There have been a number of high-profit corporate collapses that have arisen despite the fact that the annual report and accounts seemed fine. These corporate collapses have had an adverse effect on many people why have such collapses occurred? Some probably overreached incorporate venturing, manipulating the story stock led to a fallen angel or self-interest. And fair means or foul most likely cross-holding, stolen out company’s assets, insider dealing and let everybody has his gands on the Pie, etc. Greed is the impetus of corporate fraud, integrity, justice, limpidity and responsibility are basic to corporate sustainable growth. A lack of effective corporate governance meant that such collapses could occur, these corporate collapses have had an adverse effect on many people; good corporate governance can help prevent such collapses happening again and restore investor confidence. In prevent the corporate fraud from happening, this study is adopted the Integrative Social Contract Theory to the native cases in analysis of business ethics for corporate fraud, aim at ethics issue with hypernorm and response to the ethics problem by integrative social contract theory.
