本研究主要探討台灣的投資環境已經越來越國際化，許多全球化企業都有在台灣設立子公司的意願，而企業全球化之發展也應致力於企業倫理。並且公司管理若以倫理基礎為管理準則，對企業有能力去影響到員工的工作績效，是故工作績效被視為重要之管理變數。又以異文化管理制度之差異(第一、第二、第三文化)將高度影響企業倫理之重視程度，對於地主國子公司之管理制度、進而對工作績效產生干擾差異。
本研究資料蒐集之方法採用問卷調查法，以美、日多國籍企業總公司投資至台子公司的員工及中高階主管作為樣本之寄發，以複迴歸分析方式進行研究。共計發放問卷250份，得到有效問卷190份。研究結果發現，企業倫理(組織文化之重塑、誠信與正直之確立、倫理準則與倫理訓練之實施及道德決策)對工作績效(任務績效、情境績效)存在顯著的正向關係，並且多國籍企業採取異文化管理對企業倫理與工作績效有干擾影響。
This study focused on the investment environment in Taiwan has become increas-ingly international, many global companies have set up a subsidiary in Taiwan.Corporate globalization,the develop- ment of business ethics.If ethical foundation and corporate governance guidelines for the management of the enterprises have the abil- ity to impact employes job performance, job performance was conservative management is considered an important variable.Crosscultural management systems of different cultures diffeent(first,second third culture)will highly influence business ethics seriously, for the host country subsidiary management system, and thus interference between job performance.
The data collection methods used in the survey questionnaire,sample firms as the mother to the United States, Japan and many national corporate headquarters to the sub-sidiaries of the investment staff and in a sample of executives sent to multiple regression analy-sis methods were studied. Total of 250 questionnaires, 190 valid questionnaires were received. The results showed that business ethics (organizational culture, reshaping, honesty and integrity of the established code of ethics and ethics training to imple-ment,while profits and ethical decision-making)on job performance there is significant positive relationship, and multinational enterprises to adopt different cultural manage-ment of business ethics and job performance inter-ference effect.
