職場道德與倫理一直以來是現在非常重視且無從迴避的課題，會影響職場道德的因素雖然眾多，像是價值觀、道德成熟度…等，但任何決策的最後決斷者都是「個人」，每個人在不同的工作角色常遭遇到各類思考與抉擇。
通常決策的困難在於權衡各方的利弊或得失，尋求最大效益的方式，特別是在職場倫理的決策中，除了考量其商業利益之外，亦須對於利害關係人的影響審慎評估，追求能夠平衡最大效益且符合倫理之決策。
利用本案例在利益衝突、社會責任、人際關係等職場道德議題中，探討倫理價值的意涵。將藉由探討個人價值觀、倫理與道德的關係，並佐以道德成熟度的認知發展理論，期望能夠協助釐清個人的價值觀，在面對決策時，能夠有效的找出自我的平衡點，儘管通常這類的決策，並沒有絕對好，或是能夠有標準答案，但可藉由理性的架構與步驟來協助從不同的面相思考倫理困境，尋求一個審慎且平衡的決定。

關鍵字 : 價值觀、道德、倫理、道德成熟度、道德認知發展理論、倫理決策

Workplace Morality and ethics have always been a topic that is highly valued and unavoidable, there are many factors that affect workplace ethics, such as values, moral maturity, etc.But the final decision by any decision is "personal," everyone often encountered in different kinds of thinking and choice of work roles.
The difficulty in making decisions is usually to weigh the pros and cons of the parties or gains and losses, and find the most benefits way, especially in the decision-making of workplace ethics, in addition to considering its commercial interests, it must also carefully assess the impact of stakeholders, pursue the most effective and ethical decision.
In this case, include workplace ethics issues such as conflicts of interest, social responsibility, and interpersonal relationships to explore the implications of ethical values.
By exploring the relationship between personal values, ethics and morality, cognitive-development theory based on moral maturity, expect to help clarify individual values, in the face of decision-making, you can effectively find the balance of self.
Although usually such decisions are not absolutely good, or can have standard answers, but through rational architecture and steps to help think about ethical dilemmas from different perspectives, seek a prudent and balanced decision.
Key terms: Values, Ethics, Moral, Moral maturity, Cognitive-development theory, Ethical decision-making

摘要 2
ABSTRACT 3
誌謝 4
目錄 5
中國封測產業的成形-進軍中國 6
C董的布局 8
EASON的契機 9
設廠-親力親為 10
披荊斬棘 12
功高震主 13
始末原由 15
抉擇點 18
附件 19
參考資料I 19
結局 20
個案討論 24
前言 24
教學目標 24
適用之課程24
教學建議 25
理論基礎 25
延伸討論 28
參考資料II 30

表目錄
表格 1 教學建議表25

參考資料I
徐錫容: 理財周刊271期─大陸封測產業成形，2005-11-03

參考資料II
1.M.Rokeach, 1973, The Nature of Human Values, New York: The Free Press. : 5
2.徐木蘭，1988，行為科學與管理，台北 : 三民書局。
3.陳德禹，2000，「現代行政倫理體系初探」，行政管理論文選輯，銓敘部主編，第14輯，頁285-307
4.陳勁甫、許金田，2015，「企業倫理 : 內外部管理觀點與個案」，財團法人信義文化基金會 : 頁22~58。
5.L. Kohlberg, 1976, Moral Stage and Moralization: The Cognitive-Development Approach, in T. Lickona (ed.), Moral Development and Behavior: Theory, Research, and Social Issues, New York: Holt, Rinehart & Winston: 34-35； L. Kohlberg, and R.H. Hersh, 2001, Moral Development: A Review fo Theory, Theory into Practice, 16(2): 53-59.
6.L.K. Trevino, 1986, Ethical Decision Making in Organization: A Person-Situation Interactionist Model, Academy of Management Review, 11(3): 601-607.
7.J.R. Rest and D. Narvaez, 1994, Moral Development in the Professions : Psychology and Applied Ethics, Hillsdale, NJ: Lawrence Erlbaum.
8.陳勁甫、許金田，2015，「企業倫理 : 內外部管理觀點與個案」，財團法人信義文化基金會 : 頁49~63。