随着社会的进步，有关企业道德决策的问题成为管理学研究的热点。目前几乎所有的伦理道德的研究都是在西方文化背景下进行，我国对企业道德决策的探讨尚处于思辨阶段，实证研究还相对较少。本研究拟以浙江企业为样本，采用多种实证方法，进行如下几个方面的探索：（1）运用跨案例研究、关键事件访谈探讨中国企业道德建设的现状以及道德决策内涵；（2）建立企业道德决策的多水平影响因素和道德决策过程模型；（3）采用情景剧法考察道德强度对企业道德决策的预测作用；（4）引入问责机制，通过结构方程模型考察问责是否对道德决策过程起到调节作用，并探讨问责与道德决策过程之间的关系。在中国文化情景下对企业道德决策过程及其影响因素加以考察是本研究的特色，研究结果将有利于推进本土化道德决策理论体系构建，为社会转型背景下规范企业伦理行为、建设组织伦理氛围提供理论依据和方法支持，具有重要的理论与现实意义。

With the social development, the issue of Enterprise's Moral Decision-Making has become the focus of administration research. However, most of researches on the ethical behavior were carried out under the western cultural background; the empirical studies on moral decision-making in Chinese enterprises were so few. .Therefore, this study will focus on the enterprises of Zhejiang Province, adopting many kinds of empirical methods, the framework of this study will be presented as follows: first, we will use the cross-case study and the critical incident interview to explore the atmosphere of moral construction and the essence of moral decision-making in Chinese's enterprises. Second, we will build up the structure equation model to examine the process of moral decision-making and the multilevel influential factors. Third, the scenario play will be used to investigate how the moral intensity predicts the moral decision-making. Finally, the mechanism of accountability will be introduced to examine whether it will modulate the moral decision-making processing, meanwhile the relationship between the accountability and moral decision-making will be discussed. The investigation of moral decision-making processing and its influential factors under the Chinese cultural background is the characteristics of this study. We hope the results will improve the theoretical construction of the moral system, shaping the moral behavior of the Chinese enterprises and avoid the immoral behaviors.