臺大管理論叢 NTU Management Review VOL.30 NO.1

103 DOI:10.6226/NTUMR.202004_30(1).0004 貪污與經濟成長：企業倫理之作用 Corruption and Economic Growth: The Effects of Business Ethics Abstract There are two opposing perspectives regarding the influence of corruption on economic growth: “grease the wheels” and “sand the wheels”. This paper explores the influence of corruption and business ethics on economic growth, and the effects of business ethics on the relationship between corruption and economic growth. The results show that corruption influences the economic growth of developed and emerging countries differently. For developed countries, the “sand the wheels” viewpoint is supported; while for emerging countries, the “grease the wheels” viewpoint is supported. Similarly, the results of this paper show that business ethics influence the economic growth of developed and emerging countries differently. Business ethics have a positive influence on the economic growth of developed countries, and a negative influence on the economic growth of emerging countries. In addition, the results show that business ethics can reduce the negative impact of corruption on the economic growth of developed countries, and reduce the positive influence of corruption on the economic growth of emerging countries. In short, business ethics weaken the influences of corruption on economic growth. 【 Keywords 】 business ethics, corruption, economic growth 摘 要 有關貪污對經濟成長的影響有兩種極端的認定：促進作用和破壞作用。本研究以「企 業」為本，探討企業倫理對經濟成長之影響，並進一步分析企業倫理對貪污與經濟成 長關係之作用。結果顯示，貪污對經濟成長的影響並非一致，對已開發國家，支持破 壞作用觀點；對新興國家則支持促進作用觀點。類似的，本文發現，企業倫理對經濟 成長的影響有異，企業倫理對已開發國家的經濟成長有正向影響，對新興國家的經濟 成長則有負向影響。另外，關於企業倫理對貪污與經濟成長關係之作用，在已開發國 家，企業倫理有助減少貪污對經濟成長的負面影響；在新興國家，企業倫理有助減少 貪污對經濟成長的正向影響，總結而言，企業倫理會弱化貪污對經濟成長的影響。 【關鍵字】 企業倫理、貪污、經濟成長 Tzu-Yun Tseng , Department of Public Finance, Feng Chia University 曾子耘 / 逢甲大學財稅學系 Received 2016/9, Final revision received 2018/7 NTU Management Review Vol. 30 No. 1 Apr. 2020, 103-130 領域主編：姜堯民