關於孔漢思之世界倫理的研究，過去多著重在神學、宗教學與倫理學領域，較無將其理論應用在企業倫理範疇的研究，其次，前人的研究顯示企業倫理也與公司治理中的代理人問題關係密切，提出如信任、忠實等價值觀的重要。然而提出一套完整價值觀所建立的企業倫理來探討公司治理中的代理人問題者卻不多見，因此本研究的目的為：1.如何由孔漢思世界倫理理論來建構企業倫理；2.交易成本中的資訊不對稱，如何造成公司治理中的代理人問題；3.企業倫理與公司治理中的代理人問題之關係為何；4.藉由孔漢思世界倫理建構的企業倫理在證立普遍的倫理準則上，是否尚需補充等四點。 在研究方法上以文獻分析法與個案分析法整理分析關於孔漢思世界倫理理論形成的大公神學背景與思想基礎，說明其推動世界倫理理論作為世界社會契約規範內容來源思想的企圖，並在唐納森與鄧斐(T. Donaldson & T. W. Dunfee)援引孔漢思之世界倫理主張作為企業倫理實質超級規範的基礎上，以孔漢思世界倫理理論的四個具體準則，作為整合社會契約的契約內容中的實質超級規範來源之一，進而審視企業倫理與代理人問題所造成的公司治理失敗的個案。 本研究的發現包括：1.孔漢思世界倫理原則作為唐納森與鄧斐的整合社會契約理論中的企業倫理規範來源是相當適切的。2.企業倫理闕如會產生道德危險進而導致代理人問題，而代理人問題中的權益代理問題，便是引發公司治理失敗的關鍵。3.解決權益代理問題的控制工具均有其侷限性，除非透過企業倫理途徑，否則公司治理中的主理人與代理人非但無法達成最適契約，更可能產生受代理人控制的主理人。4. 經由分享愉悅而鞏固價值的共同體可以補充藉由孔漢思之世界倫理應以社會契約為建構基礎的企業倫理。5. 企業倫理是公司治理未來能重建成功是核心根本的關鍵因素。6. 建立重視企業倫理的公司組織文化，將有助於公司治理機制的充分發揮。7. 企業倫理應與法律結合，以彌補在現行公司治理制度的窮盡之處。 The majority of former researches regarding Hans Küng’s global ethic focused on areas of theology, religious studies, and ethics. Few applied the theories to business ethics categories. Such researches all indicated that business ethics are closely related to agency problems within corporate governance and have stressed the importance of trust, loyalty, and other various values. Yet they failed to propose business ethics that are composed of an integral set of values to discuss the agency problems within corporate governance. Therefore, the goals of this research are: 1. To find a way to construct business ethics via Hans Küng’s global ethic theory; 2. To realize how the asymmetrical information inside transaction costs cause agency problems within corporate governance; 3. To understand the relationship between business ethics and the agency problems within corporate governance; 4. To check if the set of business ethics constructed via Hans Küng’s global ethic need to be revised or modified in terms of commonly acknowledged ethical values. Literature analysis and case analysis were used to analyze the background and ideals of ecumenism formed from Hans Küng’s global ethic theory and discuss the intentions of promoting global ethic theory to serve as the global source of norm content within Social Contracts. By using the proposal of T. Donaldson & T. W. Dunfee, who believed in using Hans Küng’s global ethic as the substantive hypernorm, cases of unsuccessful corporate governance due to business ethics and agency problems within corporate governance were reviewed by using the four specific principles of Hans Küng’s global ethic theory, which served as one of the substantive hypernorm sources for the contract content of Integrative Social Contracts Theory. The following are the findings of this research: 1. Hans Küng’s global ethic principles are very suitable to serve as the business ethic norm source within the Integrative Social Contract theory of T. Donaldson & T. W. Dunfee. 2. Lack of business ethics is dangerous and causes agency problems within corporate governance, which consequently cause business management to fail. 3. Control tools that fix right and interest related problems have their restrictions; unless business ethics are applied, the principal and agency will not succeed in forming the perfect contract. A situation where the principal is controlled by the agency may even result because of this. 4. By sharing happiness to strengthen values, the business ethics that are based on Social Contracts can be modified and revised. 5. Business ethics are the key factors for the future and success of a corporation’s governance. 6. Developing an organizational culture that stress the importance of business ethics can bring out the full potential of corporate governance mechanisms. 7. Business ethics should develop further to promote ethical conduct and ethical leadership, thus improving current mediocre corporate governance systems.
