企業經營的目的是要為滿足消費者的幸福需求、促進企業的和諧與繁榮發展，並實現企業和員工的共贏，達到企業永續經營的目標。現今世界各國越來越重視企業對社會的投資，然而企業社會責任在當前狀態如何？在臺灣外來投資的食品公司的經營績效之間有什麼關係？在廿一世紀多國籍企業的研究中，對全球跨文化管理的比較，以經營理念最多，對員工倫理教育的研究也越來越多。但對多國籍食品企業在臺灣（地主國）的異文化管理與倫理教育訓練之間關係的研究較少，第一文化管理、第二文化管理與第三文化管理，何種管理最能適應臺灣的環境，建立良好的管理制度，提升經營績效的研究實證調查仍有深入研究需要。我們的發現表明，異文化管理影響公司績效，是因為倫理教育的強大中介的影響，本研究另外發現，倫理教育如果能落實在企業社會責任實踐上，會更強化企業的經營績效。在討論解釋企業社會責任與績效的相關理論之後，我們的結果表明，本研究通過探索以員工倫理道德教育為中心的組織文化，企業社會責任實踐觀點，以維持公司的發展並提高其績效，這項研究還為決策者提供了管理和戰略意義，從而採用微觀方法來提高利益相關者參與企業社會責任的知識。

The objective of the enterprise’s operation is to meet the human felicity requirement, enhance the harmonious and prosperous development for business, and achieve a win-win situation for the enterprise and employees, intend the goal of sustainable business operation. Nowadays, social investment is more important for business in the world. However, what is the current state of corporate social responsibility? And what is the relationship between foreign-invested food companies and operating performance in Taiwan? Regarding the MNEs research in the 21st century, the comparison of multicultural management is based on business philosophy, moreover there obtain higher studies on employee ethics education. However, there are few studies on the relationship between multicultural management and ethics education & training in Taiwan (the host county). According to the cultural management of origin countries (First), host countries (Second) and amalgamation (Third), what of management is most suitable for Taiwan to organize a better management structure and enhance business performance. Those need in-depth research on the empirical investigations. Our findings indicate that multicultural management affects company performance because of the strong intermediary effect of ethics education. This study also found that if ethics education can be implemented in the practice of corporate social responsibility, it will further strengthen corporate performance. After discussing the relevant theories explaining corporate social responsibility and performance, our results show that this study explores the organizational culture centered on employee ethics education and corporate social responsibility practices to maintain the company’s development and improve its performance. This research also provides management and strategic significance for decision-makers to use micro-methods to improve the knowledge of stakeholders’ participation in corporate social responsibility.