論文提要內容：
將倫理理念融入企業組織之政策，即產生倫理機制。將倫理機制實踐於企業組織之運作，即形成倫理氣候，而倫理氣候孕育組織內部的倫理行為。因此，倫理機制、倫理氣候與倫理行為三者之間有密切的關係，深深影響企業組織之經營與發展。
本研究主要目的在探討組織層次與跨層次中，倫理機制、倫理氣候與倫理行為之關係。本研究係以國內金融業理財專員為研究對象，計32家銀行與4家券商，共收集36份主管問卷及298份成員問卷進行分析。在組織層次方面，深入探討倫理機制如何影響倫理氣候的塑造；在跨層次方面，詳實探討倫理氣候對員工倫理行為的影響。主要結論歸納如下：
一、 一般而言，金融業採用以下七種倫理機制，即「倫理守則」、「獎懲」、「升遷制度」、「評議委員會」、「稽核制度」、「甄選」及「倫理訓練」。
二、 存在於金融業的倫理氣候大致可分四種類型，即「遵守法規」、「關懷員工」、「獨立思考」及「重視私利」。
三、 倫理行為大略分為三種構面，即「誠信」、「操守」和「服從」。
四、 倫理機制對倫理氣候的影響
（一） 推行「倫理守則」、「評議委員會」及「稽核制度」等倫理機制，有利於員工謹守法紀的「遵守法規」倫理氣候之形成。
（二） 「稽核制度」倫理機制的推行，有助於「遵守法規」和「獨立思考」倫理氣候的形成。
（三） 「甄選」及「倫理訓練」此兩種倫理機制，對「遵守法規」、「關懷員工」及「獨立思考」倫理氣候的形成影響不大。
（四） 推行公平公開的「升遷制度」，可壓抑「重視私利」的倫理氣候。
（五） 除「升遷制度」外，其他倫理機制皆不會對「重視私利」倫理氣候造成影響。
五、 倫理氣候對員工倫理行為的影響
（一） 「遵守法規」倫理氣候對提升員工的「誠信」、「操守」和「服從」倫理行為有幫助。
（二） 「關懷員工」倫理氣候對員工「操守」和「服從」的倫理行為有幫助。
（三） 「獨立思考」倫理氣候與「服從」倫理行為有正向關係。
（四） 「重視私利」倫理氣候對員工的倫理行為不會造成任何正向或負向的影響。
（五） 整體而言，愈重視倫理氣候，愈有利於「服從」行為的提升。

關鍵字：倫理機制、倫理氣候、倫理行為

Abstract
Ethical mechanism is generated by taking ethical perception into business organization policy; ethical climate is developed by the application of ethical mechanism in business organization operation; and ethical behavior is created by ethical climate within an organization. Therefore, ethical mechanism, ethical climate and ethical behavior are closely related, and profoundly affect the operation and development of a business organization.
This thesis is to study the relationship among ethical mechanism, ethical climate and ethical behavior within organization levels and cross-levels. The wealth management specialists working at 32 banks and 4 stock trading companies are the main object of this study, and the analysis demonstrated in this thesis is based on 36 questionnaires collected from managers and 298 questionnaires from practitioners. On organizational level, the study focuses on how ethics mechanism influences the formation of ethical climate. On cross-level, the effect of ethical climate on staff’s ethical behavior is thoroughly studied.
1. In general, financial business adopts seven ethical mechanisms, which are code of ethics, rewards and punishments, promotion, ethics committee, audit system, employee selection and ethics training.
2. There are four types of ethical climate existent in financial business, which are compliance of regulations, employee caring, independent thinking, and personal interest.
3. There are three structures of ethical behavior, which are honesty, integrity, and obedience.
4. The Effect of Ethical Climate on Ethical Mechanism
l The implementation of ethical mechanism such as code of ethics, ethics committee and audit are greatly beneficial to the formation of ethical climate of employee’s compliance of regulations.
l The implementation of audit for ethical mechanism is helpful for the formation of ethical climate of compliance of regulations and independent thinking.
l Employee selection and ethics training rarely affect the formation of ethical climate of compliance of regulations, employee caring and independent thinking.
l The ethical climate of personal interest is suppressed by the implementation of open and fair promotion.
l Of all ethical mechanisms, promotion is the only one that affects the ethical climate of personal interest.
5. The Effect of Employee’s Ethical Behavior on Ethical Climate
l The ethical climate of compliance of regulations can upgrade employee’s ethical behavior of honesty, integrity, and obedience.
l The ethical climate of employee caring is helpful for employee’s ethical behavior of integrity, and obedience.
l The ethical climate of independent thinking directly affects the ethical behavior of obedience.
l The ethical climate of personal interest is irrelevant to the employee’s ethical behavior.
l In all, the more emphasis laid on ethical climate, the more ethical behavior of obedience.

Key word: ethical mechanism, ethical climate, ethical behavior

第一章 緒論 1
第一節　研究背景與動機 1
第二節　研究目的 5
第三節　研究流程 6
第二章 文獻探討 7
第一節　企業倫理 7
第二節　倫理機制 21
第三節　倫理氣候 34
第三章 研究方法 41
第一節　研究架構 41
第三節　變項之操作型定義與衡量方法 47
第四節　研究分析工具 50
第四章 研究分析 53
第一節　因素分析與內部一致性檢定 53
第二節　倫理機制現況 61
第三節　相關分析 65
第四節　假設檢定 69
第五章 結論與建議 77
第一節　結論 77
第二節　建議 80
第三節　研究限制 82
參考文獻 83
附錄A 88
附錄B 93

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