企業社會責任成為現今廣為討論之議題。有鑑於此，未來企業社會責任成功與否完全依賴下一世代對於企業社會責任之態度。本研究探討員工的道德意識與社會責任態度、倫理與社會責任認知之關聯性為何。本文以EMBA學生為受試者，並加入社會期望反應為控制變數，利用結構方程模式進行實證研究。研究結果發現：（1）相對與利己主義對於倫理與社會責任認知-股東觀點皆呈現顯著正向影響關係，顯示此類型主義者對於獲利才是公司經營關鍵與股東至上等觀念認同程度較高。（2）理想與利他主義對於倫理與社會責任認知-利害關係人觀點皆有顯著正向影響關係；相對主義對於倫理與社會責任認知-利害關係人觀點則呈現顯著負向影響關係，乃是因為理想與利他主義者相信對社會盡責是相當重要的；相對主義者則相反。(3)利他主義對於社會責任態度有顯著正向影響關係；利己主義對於社會責任態度皆有顯著負向影響關係，這代表當個人理想與利他主義程度提升時候，便會從事更多對公眾利益有利之行為；利己主義則相反。(4) 倫理與社會責任認知-利害關係人觀點對於社會責任態度有顯著正向影響關係；意味著企業若以利害關係人為主要經營目標，則對於企業社會責任會持較正向之態度。 Corporate social responsibility has been the topic issue discussed widely. Base on that, whether Corporate''s social responsibility is successful or not depend on employees'' attitude about CSR in next generations. The purpose of this research is to examine the relationships among employees’ moral philosophies, attitudes about social responsibility, and the perceived role of ethics and social responsibility. Our research target is EMBA students. Social desirable responding is also taken into consideration as a control variable. Structural Equation Modeling is employed to do analysis. The major findings of this study are:(1) Relativism and egoism have a positive effect on the stockholder view of the PRESOR, it represents that they will agree for the opinion which the critical management is to making profit and satisfying stockholders. (2) Idealism and altruism have a positive effect on the stakeholder view of the PRESOR, but relativism has a negative effect on the stockholder view of the PRESOR. Because they believe it is important to be responsible for soceity；the relativism are opposite.(3) Altruism has a positive effect on social responsible attitudes, but egoism has a negative effects on social responsible attitudes. It means that the higher degree of the opinion of the altruism, they will do more advantageous things for the public interests；the egoism are opposite. And (4) the stakeholder view of the PRESOR has a positive effect on attitudes about social responsibility, this implies that if a company is concerned with stakeholders, it will have a positive attitude toward corporate social responsibility.