本研究試圖從管理的觀點，將倫理政策與企業倫理作一聯結，藉此暸解國內企業 的倫理政策實施現況，建議實務界確實可行的倫理政策；並進一步分析倫理政策、倫理氣 候與組織績效的關係。 研究採用問卷調查的方式，進行量的研究。問卷分為人事主管與員工兩部份，人事主管的 問卷內容包括倫理政策與組織績效的研究變項，而員工部份則是倫理氣候問卷。根據立意 抽樣的方式，對房屋仲介、空運服務、金融、會計事務所、食品、石化製品、電子、資訊 及通訊八大產業、三十家公司進行問卷調查，實証分析三百六十六份有效的員工問卷之後 ，獲得以下的發現： （一）不同的產業、公司規模以及成立年數，會使得公司在某些倫理氣候類型上有顯著差 異。 （二）預應式倫理政策與法規、關懷和獨立判斷導向的倫理氣候有顯著的正相關。而預應 式與因應式倫理政策，在法規導向倫理氣候的表現上，會有顯著差異。 （三）倫理教育訓練的實施、懲處條文的訂定以及基金會的成立，在倫理氣候的表現上會 有顯著的差異。 （四）預應式倫理政策在組織績效的表現，較因應式倫理政策為佳。 （五）法規、關懷及獨立判斷導向的倫理氣候，在組織績效上的表現比公司利益、個人利 益導向的倫理氣候為佳。

　　　　　This project tries to combine the theory of ethical policy and business ethics from a managerial perspective in order to understand how ethical policy is practiced in Taiwan. It further sets our specific guidelines for practicing ethical policy and analyzing the relationship among ethical policy, ethical climate and organizational performance. Date for analysis are collected from a questionnaire and surveys which were used for quantitative study. The questionnaire was given to two groups of people ;one managers and the other staff. The former will include variables regarding ethical policy and organizational performance.The later will include surveys of ethical climate.Purposive sampling method was conducted, and samples were drawn from housing, air cargo services, banking, accounting consolting, food industry ,products of petroleum and chemistry, electronics, information and mass communication. The samples covered eight industries, thirty companies and they were collected from three hundred and sixty-sixres respondents. The following results are found: 1)the size of the company and its years of establishment will affect some of its patterns of ethical climate; 2)there is obvious relationship between proactive ethical policy and ethical climate which is based on a code of considerate and independent judgement. On the other hand, there is obvious difference between proactive and reactive ethical policy, in terms of its performance in code-oriented ethical climate: 3)training in ethics, rules for punishment, rewards and establishment of foundation will have obvious effects on ethical climate: 4)proactive ethical policy is better than its reactive counterpart in terms of its organizational performance; 5)in terms of organizational performance, ethical climate based on a code of considerate and independent judgement is better than a profit-oriented climate.