本文探討專業與專業倫理之意義。由於我國並無專業之傳統，因此，專業社團、專業倫理之形成與維持均有賴國家介入。然而，倫理必須有自律精神，專業倫理若要實踐，必須靠健全之專業團體，並訂定專業倫理守則。本文先說明專業倫理之內涵，並討論其形成、維持與變遷之基礎，最後探討專業倫理守則在我國實施之現況。

This paper studies the meaning of the professions and professional ethics. There is no professional tradition in our nation; therefore, the formation and maintenance of professional groups and ethics have to rely on the authority of the state. Ethics, however, should be rooted in self-discipline. It is argued that an important function of a healthy professional association is to formulate ethical codes and to implement professional ethics. This paper explains the meaning of professional ethics, discusses their formation, maintenance, and transformation, and describes their current status in Taiwan.