多國籍企業跨國經營成功重要關鍵因素之一為其地主國管理者對當地員工士氣的激勵，而員工士氣的激勵端賴管理者之經營理念與對企業倫理政策之落實程度，其中，員工士氣分為組織承諾與工作滿意度兩個構面；而企業倫理政策則分為工作保障、組織正義與企業社會責任三個構面，企業倫理政策落實程度為本研究之中介變數。
本研究針對日本與美國多國籍企業在台子公司員工為調查對象，採用問卷調查法進行研究，日本及美國企業各寄出200份問卷共計400份，問卷回收數為日本106份與美國148份，共計254份，問卷回收率為63.5%。研究分析方法有敘述性統計、因素分析、信度分析、變異數分析、廻歸分析與Sobel test。研究結果顯示管理者和平文化經營理念的重視程度與員工士氣呈顯著正相關，並且和平文化經營理念的重視程度愈高對於企業倫理政策的落實程度亦愈高，而企業倫理政策的落實程度愈高則員工士氣亦愈高，亦即，企業倫理政策落實程度確實對和平文化經營理念與員工士氣有顯著的中介效果。
The managers of host countries motivating the morale of local employee is one of successes for operation in multinational enterprises. The motivation of employee morale depends on the degree of implementation for managers on the policies of managerial philosophy and business ethics. One of them is employee morale which is classified as perspectives of organizational commitment and job satisfaction. Meanwhile, the policy of business ethics is classified as perspectives of job protection, organizational justice and corporate social responsibility. The implementation degree of policy in business ethics is the mediator of this research.
This research conducted a questionnaire survey on the employee of subsidiary companies of multinational enterprises in USA and Japan. The questionnaires were mailed 200 respectively for the enterprises of USA and Japan, and the total sum was 400. The response questionnaires were 106 from Japan and 148 from USA, and the total sum was 254. The overall response rate was 63.5%. The research methods are descriptive statistics, factor analysis, credibility analysis, variance analysis, regression analysis and Sobel test. The results show that the degree of focus by managers on managerial philosophy of peace culture with employee morale are positive correlated. Moreover, the higher focus degree in managerial philosophy of peace culture is, the higher degree of implementation in policy of business ethics will be. Additionally, the higher degree of implementation in policy of business ethics is, the higher morale of employee will be. Accordingly, the implementation degree of policy in business ethics has substantial mediation effect on managerial philosophy of peace culture and the morale of employee.
