對企業倫理有持反對意見者：如世界知名管理學者Hayek, Friedman等人，認為要求企業倫理會降低企業短期利益外，更會因此造成資源運用的扭曲。持贊成意見者：如世界知名管理學者Drucker, Steiner等人，則認為提升企業倫理，長期而言，有利於企業創造利益。事實上我們看到多國籍企業在全球化之下，若其營運背離企業倫理，其危害與影響是難以估計。如安隆事件、大陸毒奶風暴，乃至於連動債等之影響，這都是造成世界金融海嘯引爆的重要因素之一，使世人同蒙其害。本研究採質化研究方式，由既有文獻的搜集，次級資料整理、歸納與分析，探索提升企業倫理的關鍵因素，結合理論推導與實務案例，並據此提出命題，期望對企業倫理的知識有進一步的擴充與貢獻。

Some scholars held opposition to business ethics, such as Hayek, Friedman, both are famous managerial scholars in the world. They argued that business ethics will not only cut down short term profit but also distort resource application. On the contrary, some other famous managerial scholars in the world, such as Drucker, Steiner, they are favorable to business ethics. They all agreed with business ethics could create profit in long term by promoted business ethics. As we mentioned about globalization, some facts showed even MNE violated business ethics and its harm was so serious and uncontrollable. For examples, Anron, the milk powder productions contaminated by Melamine chemicals in China and Lehman Brother, eventually we faced world financial crisis.This study base on qualitative research, research data collect from existing literatures and secondary data. With integrate both theory and empirical cases, then offered some propositions of this article. All the efforts hope could contribute and expand the ontology of business ethics.