本研究主要探討經理人道德意識、倫理與社會責任認知、社會責任態度與企業社會責任判斷四者之間的關聯性。本研究採用問卷調查法，以我國EMBA學生為對象進行調查，再以結構方程模式檢視道德意識及倫理與社會責任認知、社會責任態度對於企業社會責任判斷的結果。研究結果發現：（1）道德意識之理想主義對倫理與社會責任認知之利害關係人觀點呈正相關、股東觀點呈負相關，（2）道德意識之相對主義對倫理與社會責任認知之股東觀點呈正相關，（3）道德意識之理想主義對社會責任態度呈正相關，（4）倫理與社會責任認知之利害關係人觀點和社會責任態度對企業社會責任判斷呈正相關，（5）道德意識之理想主義會透過倫理與社會責任認知之利害關係人觀點、社會責任態度影響企業社會責任判斷，故倫理與社會責任認知之利害關係人觀點和社會責任態度為道德意識之理想主義與企業社會責任判斷的顯著中介因子。 The purpose of this research is to probe the relationships among ethical ideologies, the perceived role of ethics and social responsibility（PRESOR）, socially responsible attitudes, and manager’s judgements on corporate social responsible. This study uses questionnaire survey with EMBA students as subjects to test the hypotheses. Structural equation modeling（SEM）are used to investigate the effects of ethical ideologies, the PRESOR and socially responsible attitudes on the judgements of corporate social responsibility. The major findings of this study are idealism has a positive effects on the stakeholder view of the PRESOR, but relativism has a negative effects on the stockholder view of the PRESOR. Second, the relativism has a positive effects on the stockholder view of the PRESOR. Third, idealism has a positive association with socially responsible attitudes. Fourth, the stakeholder view of the PRESOR and socially responsible attitudes has a positive effects on corporate social responsible judgements. These findingss also show that the idealism has influence on corporate social responsible judgements indirectly through stakeholder view of the PRESOR and socially responsible attitudes. Therefore, the stakeholder view of the PRESOR and socially responsible attitudes play as mediators between the idealism and corporate social responsible judgements.