若民主與人權是公認的普世價值，則貪腐便是普世的病態行為。而諷刺的是，當民主制度與人權精神尚未普及全球時，貪腐早已是全球化的現象了。對於任何國家而言，無論其歷史如何演進、經濟如何發展、政體如何更迭，貪腐皆是一個永續存在的現象，只是因時、因地而有程度上的差異罷了。 本文自歷史文獻探討發生貪腐的原因，並根據國際透明等世界性組織所發布的各項評比指數與調查，得悉台灣的政府廉潔度、企業透明度及反貪腐成效等。另由台灣官方統計資料、實際案例及香港與新加坡反貪成功的經驗中，除析論出我國商業貪腐的三個重要課題外，更了解︰由於制度與法令的不足，致加深台灣商業貪腐的嚴重程度。 一般對貪腐的研究，多自政治、行政、經濟與公務倫理等徑路討論之。本論文則試自企業倫理進路探討台灣的貪腐問題，其方式係以企業倫理理論為基礎，藉由香港、新加坡反貪成功之經驗以做為我國在政府部門肅貪的借鏡，另擷取國際規則中可供企業參採的反賄國際規範，據以訂定能應用於台灣商業貪腐之在地規範，再藉之回應企業在反賄方面應努力達致的目標，以及我國政府在肅貪議題所出現之制度與法令面的問題。 Corruption has long been seen as a serious problem for not only it damages the efficiency and effectiveness of the capital market but more importantly it also sabotages the basic values and institutions of the society. Although Taiwan has been categorized as an industrialized country for at least 20 years, corruption is still rampant. Furthermore in 2005 America even claimed that the corruption is the major trade obstacle between Taiwan and the United States. In order to solve the problem of corruption in Taiwan, this essay suggests that the context must focuses on business actives. Following that Stakeholder Theory and Integrate Social Contract Theory could provide corporations and government with proper hypernorms which can either be a guideline of ethical business activities or justify the legitimacy of some specific local norms or customs.
