法律遵循之反貪腐係各企業日益壯大時確保企業永續經營之重要依據。本研究旨在探討影響台灣工程顧問公司落實法律遵循反貪腐之關鍵因素，以益於臺灣工程顧問公司内部人員更了解自身風險所在並達到降低企業面臨法律裁罰風險。本研究透過文獻回顧建立了8項路徑假設，並利用結構方程式模型（SEM）進行路徑分析。本研究前測問卷的題項數為23題，分爲4個構面；正式問卷階段的題項數為28題，並添加了構面「建立防火牆」。前測問卷之有效回收數為22份；正式問卷之有效回收數則為314份。本研究透過SEM驗證了其中5條路徑是成立的，分別為：不誠信行爲對建立防火牆（H4）、法律遵循制度對誠信經營政策（H5）、法律遵循制度對防範方案（H6）、防範方案對不誠信行爲（H7）及誠信經營政策對不誠信行爲皆呈現正相關（H8）。在確認路徑結果後，利用其結果的17個因子進行因子平均數排序，其關鍵因子分別為：承諾與執行、誠信經營商業活動、組織與責任、防範方案及政策。本研究給出「法律遵循」架構以成爲台灣工程顧問公司在建立公司内部法令的參考依據。;Enhancing law compliance towards corporate anti-corruption has become a tendency to assure corporate operation sustainable. The research purpose is to explore the impact factors for anti-corruptioned law compliance towards engineering consulting companies in Taiwan. A comprehensive literature review brings 8 hypotheses based on the Structural Equation Model (SEM) as well as 28 stems for a 5-scale Likert questionnaire. The pilot survey with effective returns of 22 demonstrates the validation for the questionnaire. The comprehensive survey collects 314 valid returns and proves that 5 out of 8 hypotheses stand, including positive related between unfaithful conduct and firewall setup (H4), law compliance and faithful operation (H5), law compliance and protection alternative (H6), and protection alterative and unfaithful operation (H7), and faithful operation and unfaithful conduct (H8). The top 5 impact factors are (1) commitment and execute, (2) conduct business activities with integrity, (3) organization and responsibility, (4) protection alternative, and (5) policy, respectively. The law compliance framework is correspondingly built to present how engineering consulting companies carry out anti-corruptioned law compliance to assure corporate operation sustainable.
