本研究藉由組織特性不同的卓越中小企業 ( 磐石獎得主 )、一般中小企業及大企業等三類族群的員工反應，探討組織內員工個人倫理決策與公司企業倫理及組織績效之間的關連性，期望做為台灣企業界評估企業倫理實施效益的參考。 本研究採隨機抽樣方式，在三類族群中抽出132家企業，共發問卷1320份，有效回收問卷524份。研究結果證實，員工個人倫理決策、公司企業倫理及組織績效三者之間有顯著相關性；易言之，凡企業倫理實施程度及員工倫理決策傾向越高的企業，其組織的績效也越高。本研究也發現，卓越中小企業比一般中小企業較不能接受「虛報費用」、「逃避繳稅」與「不實廣告」等倫理性議題。

This paper is to examine the relationship among the ethical decision-making by individual, corporate business ethics, and organizational performance according to the reaction of employees in three groups: SMEs (Small and Medium Enterprises), outstanding SMEs (the Key Stone Award winners), and Large Enterprises. The purpose of the paper is to provide a reference for Taiwanese enterprises to evaluate the practice of business ethics. The survey is in random sampling, 132 enterprises in the three groups. Among 1320 questionnaires, 524 are effective. The result to the survey can prove that the ethical decision-making by individual, corporate business ethics, and organizational performance are highly correlated. In other words, the higher level of business ethical performance and of the ethical decision-making by individual, the higher the organizational performance. In addition, there is a tendency that outstanding SMEs, comparing to SMEs, cannot ethically accept issues such as "padded expense account," "tax evasion," or "misleading advertising."

倫理決策; 企業倫理; 組織績效; 卓越中小企業; 中小企業

Ethical decision making; Business ethics; Organizational performance; Outstanding SMEs; SMEs