本研究旨在探討消費者知覺倫理、情緒與購買意願間的關係，以及驗證正面情緒與負面情緒，分別對消費者知覺倫理與購買意願之中介關係。驗證的對象是以餿水油引發食安事件，並以台灣、印尼、越南、蒙古四個國家之消費者為研究對象，台灣透過便利抽樣收集資料，至於印尼、越南、蒙古之消費者則透過滾雪球抽樣，共回收1,070 份佔整體樣本81% 的有效問卷。整體樣本顯示：消費者知覺倫理與購買意願有正向關係；此一正向關係是透過情緒的兩條路徑來完成，即消費者對餿水油廠商的知覺倫理會負向產生負面情緒，負面情緒再負向影響購買意願，又消費者對餿水油廠商的知覺倫理會產生正面情緒，進而會正向購買意願。全部樣本呈現對造成食安事件廠商的倫理評價很低，而對這類廠商的正面情緒低而負面情緒很高，因而不太可能購買這類廠商之產品。四個國家之個別樣本顯示：越南消費族群，消費者知覺倫理、正面情緒、購買意願和價格意識皆高於台灣、印尼、蒙古，而負面情緒則是四國中最低；顯示相較於台灣、印尼、蒙古的消費族群，越南族群對含有餿水油之企業容忍度較高，且負面情緒較低；而印尼消費族群相較於另外三國，其購買意願最低。此外，印尼消費者對餿水油廠商給的知覺倫理評斷與購買意願的正向關係最強，越南最低；印尼消費者對餿水油廠商的知覺倫理評斷與正面情緒的正向關係最強，台灣最低；印尼消費者對餿水油廠商的知覺倫理評斷與負面情緒的負向關係最強，台灣最低，但越南呈現不顯著；正面情緒的中介效果以台灣最強，越南最弱；台灣與印尼的負面情緒之中介效果強度相同，越南與蒙古則呈現不顯著。

The purpose of this study was to investigate the relationship among the ethics of consumer perception, emotions and purchase intention, as well as verify positive emotions and negative emotions, respectively, as a mediator between the relationship of the ethics of consumer perception and the purchase intention. The study objects are based on the event of the food safety (Gutter oil) and based on the consumers of four countries for study such as Taiwan, Indonesia, Vietnam, and Mongolia. Concerning about collecting data, consumers in Taiwan are using convenience sampling, and the consumers in Indonesia, Vietnam, and Mongolia are using snowball sampling. The total amounts of survey are as follows: 1,351 questionnaires were issued, 1,151 questionnaires were recovered, and the percentage of valid questionnaires response rate was 81%. The population sample shows that the ethics of consumers' perception and purchase intension have positive relationship, and the positive relationship was achieved by two paths of emotions. First, the consumers will lead the ethics of consumer perception negatively to negative emotions, and then negatively affect purchase attention. Second, the consumers will lead the ethics of consumer perception positively to positive emotions, and then positively affect purchase attention. The individual samples of the four countries are as follows: Consumer groups in Vietnam, the ethics of consumer perception, positive emotions, purchase intention, and price conscious are higher than Taiwan, Indonesia, and Taiwan; negative emotions is the lowest than the other three countries. Compare to the three consumer groups in Taiwan, Indonesia, and Mongolia, Vietnam has highest tolerance on the firms using gutter oil, and it has lowest negative emotions. The purchase intention in Indonesia consumer groups is the lowest than the other three countries. Furthermore, Indonesian consumers have strongest positive relationship between judgment of the ethics of perception and purchase intention toward the firms using gutter oil, but Vietnams' are lowest. Indonesian consumers have strongest positive relationship between judgment of the ethics of perception and positive emotions toward the firms using gutter oil, but Taiwan's' is lowest. Indonesian consumers have strongest negative relationship between judgment of the ethics of perception and negative emotions toward the firms using gutter oil, Taiwan's is lowest, but Vietnams' are not significant. When it comes to the mediation effect in positive emotions, Taiwan is the highest, but Vietnam is the lowest. Taiwan and Indonesia have the same mediation effect in negative emotions, but Vietnam and Mongolia are not significant. There will list management practices and recommendations appropriately based on the results in different countries.