策略聯盟因擁有資源之差異，自然形成「主聯盟群體」與「聯盟群體成員」。「主聯盟群體」提供某一較多資源作為優惠，可能易於促成策略聯盟，但仍並不易永續。為了讓策略聯盟持續生存，進而優質發展，主策略聯盟群體可能須要負擔更多的不利益與更低下的心態地位；換言之，主策略聯盟群體可能要嚴守與各聯盟群體成員相當不同的策略聯盟倫理不可。本文擬從台灣本土法令規章與實務運作等兩個角度談論策略聯盟倫理。 　　在法令規章上，可從整體法規與個別條款觀之。自整體法規觀之，法令大多規定主聯盟群體要求各聯盟群體成員設置軟硬體設施、配合作業、且由主聯盟群體評估得否成為聯盟群體成員，縱主聯盟群體提供優惠措施，也是基於主聯盟群體之利益作考量，其在地位上明顯屬於「不對等聯盟」。自個別條款觀之，法令除規範多數不對等條款之外，尚有部分條款留有對等聯盟之空間，且可歸納出六個倫理原則:誠實及信用原則、合理可行原則、對等互惠原則、不得重覆參與原則、公平供應及交易原則、非排他原則。 　　在實務運作上，運用質性研究法進行深度訪談，而歸納出七個倫理原則：內觀原則、整體原則、責任原則、發心原則、忠誠原則、眾生福利分配原則、永續原則。又主聯盟群體想要永續做好策略聯盟，至少主聯盟群體應堅守「使命原則、感恩原則、眾心原則、因果原則」，且應以大無畏心捨棄「差別原則、競逐原則、善行原則、權益原貝目」。在實務調查過程中叉發現主聯盟群體應把握下列原則：了脫生死原則、一口灶原則、救急救難原則、眾生立場原則、聯盟專業原則、發善心原則。 　　總之，法律上所規範之策略聯盟倫理，著重在經濟上、社會上、文化上之共同利益，實務上運作之策略聯盟倫理郤有廣義狹義之分。最狹義者係指「產銷聯盟倫理」，最廣義者則指「善心聯盟倫理」。策略聯盟若能專注於聯盟「發善心的人」發揚倫理理念，則更能饒益眾生。

　　Organizational Strategic alliance usually is formed by many special reasons. According to literature,“resources” is the most important concern for organizational participation in strategic al1iance. Under the limited social resources circumstances, “leading strategic alliance group (master leagues)” and “strategic alliance groups (leagues’ members)” are formatted. Most studies related were concerning theories of strategic alliance. Few had focused on ethical subjects. In order to sustainable development, the main purpose of this study is to examine the interrelationship among formation of “leading strategic alliance group” through an ethical aspect. 　　From the viewpoint of the integrative jurisprudence, it demands every allied members should set up computer software and hardware, operate in coordination, and be evaluated by leading leagues in accordance with laws and ordinance. The leading organizations start to gradually develop the two-win strategy, which can benefit the enterprise, the consumer, and the environment at the same time. Because of benefits consideration, strategic alliance groups stand no reciprocal alliance. From the viewpoint of the particular articles, this study was induced six ethical principles, which is trust and faithful, reason, mutually beneficial, no repeal participation, fair trade, non-exclusiveness. From the viewpoint of the empirical operation, this study was induced six ethical principles, which is inner inspection, integration, responsibilities, mercifulness, loyalty, welfare distribution, and sustainable development. In virtue of perpetual alliance, leading strategic alliance group should firmly stand by “mission, accomplishment, gratitude, mental and physical efforts, causality”, and by indomitably and dauntlessly forswearing with the rules of“variation, competitiveness, good deed, rights and interests”. This study also found master leagues should hold the rules of “understandability in life-and-death, family attachment, high fixity, creatures’ standpoint, specificity, and kindness. 　　The differences in organizational resources will influence the entry strategy. The norm concerning strategic alliance emphasizes economical, social and cultural co-existence. There are two senses suggested in this empirical study: broad and narrow. The narrow sense shows allied ethic of production and marketing. The broad sense guides allied ethic of benevolence. The latter sense will more benefit all living creatures with an open-minded attitude and foreseeing insight in order to expand the a1lied development space.