本研究以加拿大研究所碩士生及台灣在職碩士生為對象，探討個人道德哲學、倫理與社會責任認知及企業倫理價值之關聯性。個人道德哲理會影響其本身對倫理與社會責任之認知。以往企業倫理價值被認為影響個人對倫理與社會責任之認知，隨著國與國之間互動活絡，企業倫理價值也應受到國家文化背景所影響。因此，本篇以國家文化背景差異較大的加拿大與台灣為比較，比較其個人道德哲理、倫理與社會責任認知及企業倫理價值之差異性。 隨著各國企業互動活絡，國家對企業倫理價值之影響，乃是十分值得研究之議題。本研究建構個人道德意識、倫理與社會責任認知與企業倫理價值間之關聯性模型，並加入國家文化背景之影響。實證結果顯示，個人道德哲學之提升有助於企業倫理價值之提升，此外倫理與社會責任認知影響了企業倫理價值。 This research focuses on Canada’s MBAs and Taiwan’s EMBA as samples, probing into the relationship amongst Moral Philosophy, the Perceived Role of Ethics and Social Responsibility, and Corporate Ethical Values. Individuals’ moral philosophy affects their perception of the role of ethics and social responsibility, and as corporation are made of groups of people it is reasonable to suggest individuals’ moral philosophy and their perception of ethic and social responsibility affects corporate ethical values. As nationality is proven to affect individual, so will corporate ethical values be affected by nationality. The globalization makes it worthy to study nationality’s relationship with individual moral philosophy and their perception of ethic and social responsibility. The research analyzes and constructs the relational model of individuals’ moral philosophy, perceived role of ethic and social responsibility, and corporate ethical values, adding in the nationalism effects. Empirical result shows individuals moral philosophy has positive relation to corporate ethical values, also perceived role of ethic and social responsibility have significant relation to corporate ethical values.