Research On Enterprise Finance Management Ethics

In recent years, some global companies in the United States, Western Europe andJapan have burst out of the scandals. The same thing also happened in the Chineselisted companies. The moral-losing behaviors happened in these enterprise haveresulted in a huge social effect. Therefore, the question of the relationship betweenenterprise ethic and social responsibility has become a hotspot deserving to discuss andresearch deeply in the field of global enterprise management.In this thesis, the author takes full advantages of her own financial experiences inthe provincial grid company, aims at the special object of grid enterprise, discusses thefinancial management ethics by connecting with the present financial managementsituation that grid companies have only integrated technical management but nothumanism ethic management. Therefore, by combining the management ethics withthe real field, the author focuses on the monopoly grid enterprise and discusses thefinancial management ethic system.At first, starting from the concept of enterprise ethics, the author analyzed thecontent and the features of the enterprise ethics, compared three main views of therelationship between the ethics and economic benefit, then revealed the meaning andcharacteristics of enterprise ethics. Through the analysis of the enterprise ethicsresearch, the basic characteristics of modern enterprise ethics have been obtained.Based on these, the author focused on the ethics problems of the enterprise financialmanagement group, which include the definition and purpose of the financialmanagement, the main ethical issues of the financial management, the features of thefinancial management in the enterprise group, the models of the financial managementin the enterprise group, the ethical principles of the financial management in theenterprise group, the privileges of the monopoly enterprise group, rent-seekinggovernment power and so on.Secondly, focus on the electricity which is a state-owned monopoly, the authordiscussed the ethical situation of the power enterprise financial management. And theauthor analyzed the reasons of the financial management in the enterprise group,starting from the features of the enterprise group, and based on the main problems ofthe financial management in the enterprise group. Then there were analyzed deeplyfrom the parts which include the operating values of the power enterprise, the system of the power sector, the organization of the power sector, the personnel environment ofthe power sector and so on.At last, starting from the phenomenon of electricity bill withholding, through thedetailed analysis to the electricity bill withholding question in a city electric powerbureau subordinated the enterprise group, the author had the ethical thinking on thefinancial management. And the author also supported some methods and principlesabout the legal environment of the moral of the power financial officers. And then, theauthor discussed the ethics building of the power financial management from the sideswhich include the building of the accountants' moral legal environment and the mainmoral of the accountants.This study provides the reference of the researches about the financialmanagement of ethical issues to the similar state-owned monopoly enterprises such asthe telecom, petrochemical, railway etc.