本研究以國內企業員工為研究對象，探討個人面臨道德困境時的倫理決策意向，研究架構以道德成熟度為預測變項，其經由道德強度知覺影響倫理決策意向，而功利導向氣候知覺則為情境變數，除此，也觀察人際關係親疏的影響。資料取得採問卷調查，有效樣本計690份，假設驗證主要以迴歸及ANOVA進行分析。研究發現：個人道德成熟度是經由道德強度知覺對倫理決策意向產生影響效果；在人際親疏關係為疏遠的條件下，道德強度知覺對倫理決策意向具正向影響關係；道德強度知覺對倫理決策意向的影響，功利導向氣候知覺居情境作用，也會受到人際親疏關係的干擾。

This study is an attempt to better understand the considerations of ethical decision-making intentions of Taiwan employees when they are faced with ethical dilemmas. Results indicate that the relationship between moral maturity and decision intentions is mediated by perceived moral intensity, and that the relationship between perceived moral intensity and decision intentions is moderated by perceived egoistic climate. Using a survey methodology, this study design a decision-making scenario to explore factors influencing the ethical decisions in which workers may be asked to make. Data are collected from 690 workers and conduct Regression and ANOVA to test the hypotheses. Normative implications are discussed, as are implications for future theorizing, research and management practice.