本研究藉由組繚不同的卓越中小企業（磐石獎得主）、一般中小企業及大企業三類族群的員工反應，探討組織內員工個人倫理決策與公司企業倫理及組織績效之間的關連性，期望作為臺灣企業界評估企業倫理實施效益的參考。 本研究採隨機抽樣方式，在三類族群中抽出132家企業，共發問卷1320份，有效回教有問卷524份。研究結果證實，員工個人倫理決策、公司企業倫理及組織績效三者之間有顯著相關性；易言之，凡企業倫理實施程度及員工倫理決策傾向愈高的企業，其組織的績效也愈高。本研究發現，卓越中小企業比一般中小企業較不能接受「虛報費用」、「逃避繳稅」與「不實廣告」等倫理性議題。

　　　　　This paper is to examine the relationship among the ethical decision-making by individual, corporate business ethics, and organizational performance according to the reaction of employees in three groups: SMEs (Small and Medium Enterprises), outstanding SMEs (the Key Stone Award winners), and Large Enterprises. The purpose of the paper is to provide a reference for Taiwanese enterprises to evaluate the practice of business ethics. The survey is in random sampling, 132 enterprises in the three groups. Among 1320 questionnaires, 524 are effective. The result to the survey can prove that the ethical decision-making by individual, corporate business ethics, and organizational performance are highly correlated. In other words, the higher level of business ethical performance and of the ethical decision-making by individual, the higher the organizational performance. In addition, there is a tendency that outstanding SMEs, comparing to SMEs, cannot ethically accept issues such as "padded expense account," or "misleading advertising".