這些年來，無論國內外均有一些知名企業由於領導人或管理階層違反企業倫理之非法或不當行為，導致企業醜聞事件層出不窮，甚至倒閉，無法繼續存在這個社會。這些知名企業所產生的弊端，實導因於企業倫理的問題，顯示出企業領導人的企業倫理經營產生嚴重的偏差，最後導致欺騙投資人或消費者等不倫理的現象。在企業中一個品德良好的領導者，會得到員工的效法與敬重，其影響力遠遠超出本身職務權力的影響範圍。因此，讓企業倫理的理念融入企業的核心價值，進而影響員工的行為和意識型態，企業領導人扮演著關鍵性的角色。本文研究的目的係探討企業倫理經營的重要性與內涵，以期企業領導人對企業倫理經營的重視。同時，藉由全面倫理管理導入，將倫理道德融入於企業的經營管理之中，形塑以倫理為本位的企業文化，重構企業倫理準則，讓企業組織能永續經營。換言之，推動全面倫理管理，喚起企業領導人對企業倫理經營的重視，發揮企業倫理功能，有其特殊意義與價值。本研究方法主要採取倫理觀點，在企業倫理學的哲學概念主要以功利論、權利論、正義論、整合的社會契約論、以及批判理論為基礎，作為分析依據。研究結果，全面倫理管理在企業教育的應用，整體而言，可以從領導者倫理領導，職工倫理教育及營造倫理本位的企業文化之面向切入，並且依據倫理學的理論，發展出具體做法。

In recent years, leaders or managerial officials of some well-known enterprises, home and abroad alike, committed illegal or illicit actions that violated business ethics, caused numerous business scandals, thus resulted in incorporate bankruptcies or even brought about companies' oblivion from business communities. Corruptions induced by those well-known enterprises attributed to the leaders' serious deviation of business ethic in which they cheated their costumers or investors. On the contrary, enterprise leaders who value business morals can beacon and earn respects from their employees. Their actions can radiate positive impacts beyond the capacity of their offices. Therefore, business leaders must play critical roles in integrating ethics into enterprise core value by which they can direct their employees' mentality and behavior toward moral standards. The research purpose of this paper is to discuss the importance and contents of business ethical management in the hope that business leaders will respect business ethical management. At the same time, by introducing Total Ethical Management (TEM), integrating ethics into business management, forming an ethics-based business culture, and rebuilding the principles of business ethics, business organizations can make their management sustainable. In other words, it has special meaning and value to implement TEM, to draw much attention of business leaders to business ethical management, and to develop the functions of business ethics. The methodology employed by the author is mainly ethical perspective; while in the respect of philosophical concepts, the theory of utilitarian view, the theory of rights view, the theory of justice view, and the integrative social contracts theory are utilized for analysis. The author concludes that the application of TEM to business education, as a whole, can be made from leader's ethical leadership, employees' ethic education, creating an environment of ethics-based business culture, and then develop concrete measures from theories of ethics.