倫理是文化的產物，而企業倫理也受到歷史與文化的指引。因此，對傳統企業倫理的研究是有其必要性的，然而過去關於企業倫理之研究，卻少有這方面的探討。因此，本文乃針對中國傳統企業倫理進行研究；首先依據文獻，釐清中國傳統之企業倫理係統；繼而根據余坤東和徐木蘭（1993）的研究架構，選用代表性的古籍，包括貨殖列傳與鹽鐵論，並篩選出語幹共317個，進行內容分析；以了解在中國傳統文化中，經營者價值觀與社會對企業之要求的類別為何﹖並說明這些類別對傳統企業倫理系統的影響。 經由內容分析的結果，並配合相關文獻的討論，本研究獲得三個命題，命題1：社會各階層對企業在道德方面之要求並不一致，而會受其他方面價值觀的影響；命題2：經營者會以本身的道德觀為主，配合社會要求，而選擇最佳的企業倫理行事準則；命題3：企業若採低理想性之道德標準，會使其企業倫理系統之建立，以內部倫理為優先，反之，當企業採用高理想性之道德標準時，其企業倫理系統之建立，會以外部倫理為優先考慮。

　　　　　Ethics is the cultural production, and the business ethics is also influenced by history and culture. It is important to understand traditional business ethics. Even so, few research of business ethics concerns the traditional culture which is important for the evolution of business ethics. Therefore, through literature review, this research is trying to figure out the chinese traditional business ethics system, and then, using the framework proposed by Ye and Hsu (1993) to analyze the content of selected ancient books. There are 317 themes derived from the ancient books to be used for content analysis. The primary purpose of this research is to classify the category of chinese traditional business owner's moral value and the social expectation for firms, and try to understand the influence they made for chinese traditional business ethics system. After the analysis, 3 propositions are proposed. Proposition one:different social levels will have the different moral expectation for firms, and the social moral expectation is influenced by other values. Proposition two:the business owner will fulfill business ethics system accdording to both his/her own moral value and the social expectation. Proposition three:if the business take the low-level moral standards,it will concern the internal business ethics first, and on the other side, if the business take the high-level moral standards, it will concern the external business ethics first.