由於近年來台灣食品安全問題頻傳，如2014年頂新餿水油風暴、2013年胖達人標榜「天然麵包」卻添加人工香精、2011年塑化劑事件，而這些事件也顯示一個組織在營運行為上能有最好的管理條件之一就是公司治理，健全的公司治理與落實可以使企業邁向永續經營（Pergola & Joseph, 2011），因此本研究將從倫理為出發點並以管理的觀點來探討靈性管理和倫理領導對於離職傾向和企業形象之間的影響，並用公司治理成效為中介變項，將靈性管理、倫理領導、離職傾向及企業形象做一連結，希望藉由本研究可以引起探索出台灣企業中倫理領導與職場靈性對企業營運之可能影響，並研究公司治理的相關影響，以建立並提升企業工作者在心靈與倫理上的之效用思維，以降低類似食品安全的事件再次發生，並以達到降低員工流動率與提升企業形象之效果。
本研究主要以台灣上市、上櫃員工之中、高階主管作為研究對象，採用滾雪球與便利抽象的方式共回收228份有效問卷，並以迴歸分析、層級迴歸分析、T檢定和變異數分析等統計方法來驗證各研究假說，研究結果顯示如下：
1.職場靈性與倫理領導皆會對離職傾向產生負向影響。
2.職場靈性與倫理領導皆會對企業形象產生正向影響。
3.公司治理成效在員工的職場靈性對其離職傾向之影響上無中介效果。
4.公司治理成效在員工的倫理領導對其離職傾向之影響上有部分中介效果。
5.公司治理成效在員工的職場靈性與倫理領導對其企業形象之影響上有部分中介效果。
由研究結果證實了公司治理成效有部分中介效果，這表示企業可以藉由提供職場靈性與倫理領導來加強公司治理成效。

Several Taiwan's food safety scandals have occurred domestically in recent years. These events are also displayed on the operating behavior of an organization can have one of the best management conditions that corporate governance. The implementation of sound corporate governance makes companies move towards sustainable development (Pergola & Joseph, 2011). Therefore, this study as a starting point from ethics and management to explore the influences of workplace spirituality and ethical leadership on turnover intention and corporate image. Moreover, examine the mediating role of corporate governance between the workplace spirituality, ethical leadership, turnover intention and corporate image.
This study collected 228 valid questionnaires for performing descriptive statistics analysis, factor analysis, reliability analysis, analysis of variance (ANOVA), correlation and regression. And sampling adopted convenience sampling and snowball sampling. After the empirical research, the major findings as follows:
1.Workplace spirituality and ethics leadership have negative effect on the turnover intention.
2.Workplace spirituality and ethics leadership have positive effect on the corporate image.
3.Corporate governance has no moderating effect on the influence relationship between workplace spirituality and turnover intention.
4.The relationship between ethics leadership and turnover intention is partially mediated by corporate governance.
5.The relationship between workplace spirituality (ethical leadership) and corporate image is partially mediated by corporate governance.

目錄	I
表目錄	I
圖目錄	III
第一章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	4
第三節　研究流程	5
第二章　文獻探討	7
第一節　公司治理	7
第二節　職場靈性	12
第三節　倫理領導	16
第四節　離職傾向	19
第五節　企業形象	23
第六節　各變項間之關聯性研究	26
第三章　研究方法	31
第一節　研究架構	31
第二節　研究假設	32
第三節　問卷設計	33
第四節　研究對象與範圍	40
第五節　資料分析	40
第四章　研究結果	44
第一節　問卷回收與樣本資料分析	44
第二節　信度分析與因素分析	48
第三節　研究假設驗證	56
第四節　不同人口統計變項在各變項之差異分析	62
第五節　假設驗證結果彙整	79
第五章　結論、討論及建議	80
第一節　研究結論與討論	80
第二節　管理意涵	83
第三節　研究限制與未來研究之建議	85
參考文獻	86
中文部分	86
英文部分	89
網路部分	100
附錄　問卷	101
表目錄
表2-1 國內外學者對公司治理之定義	9
表2-2公司治理之構面	10
表2-3 國內外學者對職場靈性之定義	13
表2-4 職場靈性之衡量構面	14
表2-5 國內外學者對倫理領導之定義	17
表2-6 倫理領導之衡量構面	18
表2-7 國內外學者對離職傾向之定義	20
表2-8 影響離職傾向之因素	21
表2-9 國內外學者對企業形象之定義	24
表2-10 企業形象之衡量構面	25
表3-1 職場靈性之量表	33
表3-2 倫理領導之量表	35
表3-3 公司治理成效之量表	36
表3-4 離職傾向之量表	38
表3-5 企業形象之量表	38
表4-1 各構面之Cronbach’s α值	44
表4-2 樣本基本資料之次數分配表	46
表4-3 各構面之Cronbach’s α值	48
表4-4 各構面之KMO值與Bartlett球形檢定	51
表4-5 職場靈性之因素分析與信度分析	52
表4-6 倫理領導之因素分析與信度分析	53
表4-7公司治理成效之因素分析與信度分析	54
表4-8 離職傾向之因素分析與信度分析	55
表4-9 企業形象之因素分析與信度分析	55
表4-10 各變項之相關係數表	56
表4-11職場靈性對公司治理成效之迴歸分析	57
表4-12倫理領導對公司治理成效之迴歸分析	58
表4-13公司治理成效對離職傾向之迴歸分析	58
表4-14公司治理成效對企業形象之迴歸分析	59
表4-15 公司治理成效在職場靈性對離職傾向之層級迴歸分析表	60
表4-16 公司治理成效在職場靈性對企業形象之層級迴歸分析表	60
表4-17 公司治理成效在倫理領導對離職傾向之層級迴歸分析表	61
表4-18 公司治理成效在倫理領導對企業形象之層級迴歸分析表	62
表4-19 性別在各變項之差異分析	63
表4-20 婚姻狀況在各變項之差異分析	64
表4-21 年齡在各變項之差異分析	65
表4-22 教育程度在各變項之差異分析	66
表4-23 職務層級在各變項之差異分析	67
表4-24 工作年資在各變項之差異分析	68
表4-25 公司規模在各變項之差異分析	70
表4-26 目前的資本額在各變項之差異分析	71
表4-27 2013年度的個別營業額在各變項之差異分析	73
表4-28 成立時間在各變項之差異分析	76
表4-29 所屬的產業別在各變項之差異分析	78
表4-30 假設驗證結果彙整表	79 
圖目錄
圖1-1研究流程圖	6
圖3-1研究架構圖	31

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網路部分
中華公司治理協會（2014），中華公司治理協會網站，http://www.cga.org.tw/f_1_01_company_govern.aspx。
經濟合作暨發展組織（OECD, 2004），經貿資訊網，http://www.trade.gov.tw/Pages/List.aspx?nodeID=251。
臺灣證券交易所（2014），臺灣證券交易所公司治理中心，http://cgc.twse.com.tw/front/evaluationOverview。