在過去已有學者相繼投入研究兩岸三地價值觀與道德的差異研究，也證明兩岸雖同文同種，但經過長期發展，分隔治理，在文化上也有微妙的差異。過去者們鮮少以社會失序理論解釋兩岸道德差異，且多將性別與職位操弄是控制變數，為擴展失序理論運用，本研究運用社會失序理論解釋性別與職位與負面商業道德行為辯解意願之關係，再者，本研究以國家地區(大陸和台灣)為調解變項，檢驗其對性別與職位和負面商業道德行為辯解意願之調解效果。本問卷乃採取World Value Survey之資料，有效問卷共1596分。研究結果顯示，性別與負面商業道德行為辯解意願呈負向關係，職位與負面商業道德行為呈正向關係；國家地區會使男性與女性對負面商業道德行為辯解意願的差異更大。

In the past many scholars have done researches about the relationship between China and Taiwan. The issues include work value and moral ethics. Those researches prove there are still differences between china and Taiwan even through China and Taiwan are from same species and speak Chinese. The differences are from long-term separate govern .In the past, when scholars discuss about ethic issue rarely use Anomie theory based to explain and they usually manipulative gender and position as control variables. In my research uses Anomie theory as my reach theory base and I take position and gender as independent variables to discuss the study of relationship between gender、job position and willingness to justify negative business ethical be-havior. The data is from World Value Survey and the total sample is 1596.The result indicate: gender is negative related to willingness to justify negative business ethical behavior; job position is negative related to willingness to justify negative business ethical behavior; nations can moderate the relationship between gender and willing-ness to justify negative business ethical behavior.

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