企業倫理的塑造與推動，最大的影響力在於企業內部，而經營者尤其扮演舉足輕
重的角色。但在既有的文獻中，對於經營者道德特質與企業倫理行為關聯的探討卻十分少見
，而事實上，忽略了經營的因素，極易造成制度與經營者的風格無法配合，導致企業倫理在
落實上的失敗。因此，對經營者道德特質與企業倫理行為的關聯，作一深入探討，不僅可以
彌補學術研究上的欠缺，也對於企業倫理落實上有所助益。本研究旨在探討經營者道德特質
與企業倫理風格的關聯，經由人員訪談並對訪談內容作有系統的論述分析，歸納出經營者道
德特質、企業倫理環境與企業倫理行為間的若干關聯，主要發現包括：（一）經營者的道德
特質型態，與企業活動所著重之倫理行為確有關聯；（二）經營者的道德特質型態，亦會造
成整個企業之倫理環境的不同。所以，企業倫理的落實，在制度的設計、推動方面，應特別
考慮經營者的因素，否則極易產生配合不佳的問題，造成落實成果不佳。

　　　　　As modern enterprises have been pushed to be more socially responsible,
corporate ethics is now becoming a critical issue in the field of business
administration. In the process of formulating the ethics of a corporation, the
CEO plays a key role; the moral characteristics of CEOs are closely linked to
the ethics of a corporation.
The primary purpose of this research is to delineate the relationship between a
CEO's moral standards and the ethics of corporations. Research findings are as
follows:(1) a CEO's moral standards do have a relationship with the ethics of a
corporation. If a CEO adopts an "absolute" moral standard, a corporation would
tend more to emphasize a work ethic;(2) a CEO's moral standards also affect the
ethical climate of a corporation. CEOs of different moral philosophies tend to
use different means to enhance ethical corporate behavior.