Research on Political Virtue in the Context of Integrity and Compliance
摘要: 在中国式现代化的发展过程中,廉洁合规承担了企业违法犯罪预防的功能。廉洁合规蕴含的廉洁从业要求,其以政治德性作为重要的理论支撑。与道德德性相对立,政治德性蕴含了政治的道德诉求和道德的政治价值。廉洁合规中的政治德性应然指向了“为民”“务实”“清廉”的政治本色导向以及“忠诚”“干净”“担当”的政治品格导向。在理论场域和实践向度层面,基于政治德性的柔性规劝使得廉洁合规前置于反腐败合规与刑事合规。传统的政治德性可实现传统廉洁文化的积淀、发展和传承,而发展中的政治德性体现为社会理性。加强和改善党的领导是将政治德性融入廉洁合规的根本立场,强化企业廉洁文化建设是将政治德性融入企业内部治理监督的关键举措,重视廉洁合规的外部监督效果是将政治德性融入职业伦理的重要依托。
Abstract: In the development of Chinese modernization, honesty and compliance have assumed the function of preventing corporate crimes. The requirement of honesty and compliance is based on political virtue. Contrary to moral virtue, political virtue contains political moral appeal and moral political value. The political virtue in honesty and compliance should naturally point to the political nature orientation of "serving the people", "being pragmatic" and "being honest" and the political character orientation of "loyalty", "cleanliness" and "responsibility". On the theoretical field and practical dimension, the flexible persuasion based on political virtue puts honesty and compliance before anti-corruption and criminal compliance. Traditional political virtue can realize the accumulation, development and inheritance of traditional clean culture, and the developing political virtue is embodied in social rationality. Strengthening and improving the party’s leadership is the fundamental position of integrating political virtue into honesty and compliance, and strengthening the construction of corporate integrity culture is the key measure to integrate political virtue into corporate internal governance and supervision. Paying attention to the external supervision effect of honesty and compliance is an important support for integrating political virtue into professional ethics.
[V1] | 2024-07-08 16:25:09 | PSSXiv:202408.01041V1 | 下载全文 |
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