本論文之研究目的在探討企業主管宗教信仰與經營管理績效之關係。本論文假設為一、企業領導人之宗教信仰會影響其企業文化；二、企業領導人之宗教信仰會影響其公共關係；三、企業文化會影響到職場靈性；四、企業之公共關係會影響到其企業社會責任；五、企業社會責任會影響到職場靈性；六、職場靈性會影響到經營績效。本研究以台灣中小企業為例，抽樣對象為2012年《天下雜誌》所列「1000大製造業」、「500大服務業」、與「100大金融業」之企業高階主管，抽樣時間為2013年8月間，本研究採用「隨機抽樣法」，以電話執行問卷調查。本研究總共隨機抽樣450份問卷，實得有效問卷250份。本論文經研究架構模型修正証實企業領導人之宗教信仰確實會影響其經營管理績效。本論文最後依研究結果提供企業許多提升經營管理績效之建議。

The purpose of this study is to investigate the relationship of entrepreneur's religious devotion and management efficiency. The study postulates: (1) entrepreneur's religious devotion positively affect the organization culture of his/her company, (2) entrepreneur's religious devotion positively affect the public relation of his/her company, (3) the organizational culture of the company positively affect workplace spirituality, (4) the public relation of the company positively affect the corporate social responsibility, (5) corporate social responsibility positively affect workplace spirituality, (6) workplace spirituality positively affect management efficiency. The sample pool is selected from the list of companies provided by Common Wealth Magazine which include 1000 from manufacture industry, 500 from service industry, and 100 from financial industry. A mail questionnaire survey is distributed during October, 2013 by randomly choose from the sample pool. A total of 450 questionnaires were send and yield 250 valid responses. The paper conduct structural equation modeling that provides result for future references.