本研究的目的在探討企業倫理(business ethics)與企業國際競爭力(International competitiveness of enterprises)之關係，兼論倫理教育訓練之干擾影響，並比較台美日在台灣子公司的差異。本研究透過郵寄問卷(questionnaires survey)的方式，邀請台灣公司、美國及日本在台子公司之企業高階主管幫忙填寫。總共寄發805份問卷，回收408份問卷，扣除無效問卷82份，有效問卷共有326份，有效回收率為40.50%。本研究發現：企業倫理落實程度與企業國際競爭力成正向顯著關係；倫理教育訓練對企業倫理與企業國際競爭力之干擾關係獲得支持；台美日在台子公司在「企業倫理」落實程度、「企業國際競爭力」與「倫理教育訓練」程度的比較上，日本在台子公司均高於美國在台子公司與台灣公司。本研究建議多國籍企業應充分落實企業倫理理念，並透過倫理教育訓練加強地球市民教育(Earth's public education)，可獲得不同種族與不同宗教之同仁的支持與團結，進而增強企業的國際競爭力
This study empirically examines the relationship between business ethics and international competitiveness of enterprises, the moderate effects of ethics training, and the difference among subsidiary companies of U.S., Japan, and Taiwan also included. The data is composed of high-ranking managers of the subsidiary companies of U.S., Japan, and Taiwan; consider the difference between company cultures, and is collected by 805 questionnaires. Of all 459 recovered questionnaires, the questionnaire efficiency is 40.5%, where the valid questionnaires are 326. Our result indicates that the carry out of business ethics in enterprises is positively related to their international competitiveness and thus supported the relationship between ethics education and training and their international competitiveness. In addition, Japan’s subsidiary companies have a higher ranking than the U.S. and Taiwanese subsidiaries in the carry out of “business ethics”, ” international competitiveness of enterprise”, and “ethics training”. Our research suggests that the international companies can enhance their competitiveness and earth’s public education by the practical of business ethics and business ethics training respectively
