本研究以SPSS探討企業倫理與工作滿意之關係，以及兼論異文化管理之干擾影響，並比較英日二國在台灣子公司的差異。本研究透過郵寄採取隨機抽樣方式選出廠商為調查對象，並請MNE在台灣子公司主管填寫問卷（其中英國150家、日本400家，合計550家），計回收232份問卷，扣除22份無效問卷，有效問卷共有210份，有效問卷回收率為38.18%。本研究發現：企業倫理落實程度與工作滿意成正向相關以及異文化管理制度對企業倫理與工作滿意之干擾關係獲得支持。

This article examined the relationship between business ethics and job satisfaction, and the moderating effects of cross-cultural management systems, as displayed among Taiwanese subsidiary companies of British and Japanese multinational enterprises (MNEs). A total of 550 managers from Taiwanese subsidiary companies of British and Japanese MNEs (150 British subsidiaries and 400 Japanese subsidiaries) were surveyed to understand corporate culture differences. The questionnaire response rate was 38.18% (232), with 210 usable for analysis. Our empirical results indicated that there was a positive relationship between enterprises that managers deemed to be ethical and their own job satisfaction. Also supported is the finding of the moderating effect of cross-cultural management on the relationship between business ethics and job satisfaction, an approach endorsed within ethics literature. The findings indicated that organizational leaders could integrate business ethic systems as a means to generate a favorable work environment which enhances organizational outcomes.