ETHICAL ASPECT OF ENTERPISES' FINANCIAL MANAGEMENT (Aspekt etyczny zarzadzania finansami przedsiebiorstw)
Enterprises' financial management includes investment and financial decisions, as well as internal relationships and these with external environment, which form a specific combination. There are different aspects of companies' financial management. One of these is the ethical aspect. It plays a vital role for businesses (owners or joint owners, managers, employees) and other entities - suppliers, customers, banks and investors. Therefore, the ethical aspect of the financial management of enterprises is important to analyze in theory as well as practice. The article, after the presentation of ethics, morality, ethics departments, moral assessments and organization management ethics, concentrates on the concept of social responsibility of enterprise, and on levels on which the issues relating to ethics may be considered. The rest of this article defines the ethical aspect of companies' financial management, and set out the ethical financial management of enterprises. Moreover the article defines moral, immoral (unethical) and amoral financial management of companies. This division transfers management models in the literature to entities' financial management area. The author defined and characterized the ethical investment and ethical financing. Article ends with definition of ethical functions of entities' financial management and presentation of financial management of enterprises with regard to ethical aspects in the division to planning, organizing, motivating and controlling.
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