臺灣要繼受西方的社會制度，專業倫理的形成是很重要的，在醫療組織的發展也不例外。但是，長期以來，臺灣將醫療的專業與專業倫理區分開來，我們將醫療專業視為一種特殊的技術，而將專業倫理視為一種從事專業技術的道德感。如果醫療專業技術是在體現真理，而醫療專業倫理是在體驗道德。那麼，科學技術上的問題，如何與倫理學上的道德問題合而為一？臺灣社會一直無法有效解決這個問題，與我們對於西方醫療專業倫理的不完全理解有很大的關聯。 本文認為醫療專業與醫療專業倫理是一體的。專業技術的體現在於社會交往的實踐過程，特別是經過溝通討論的實踐過程，不是單單在技術上的背誦或是天真地相信自己熟練的技術就是專業。同時這種專業本身必須具有一種志業的實踐精神，生命價值的體現在於專業工作本身，而不在於專業工作之外。這種基於志業、權利與溝通討論的專業表現，就是西方專業倫理重要特質；不僅徹底揚棄專業的道德教育，同時將個人主義的存在價值，經由相互承認與尊重彼此權利（利益與慾望的法律化），經合理化理性言說（rationalized logos）的實踐，建構出一種可以接收抽象性信任關係的社會，不再是那種直接性與眼見為憑的的信任關係。醫療專業經由社會實踐的交往過程而成為醫療專業，也成就了醫療專業倫理。本文認為唯有如此，專業性組織才能形成，臺灣社會進而才有機會成為一個「社會」，而非以傳統人情關係為連帶的社區或團體。

It seems that Taiwan has become a member of modem society, but professional ethics still could not be developed very well. According to the Western experience, professional ethics is the main basis of the rise of modem society. In Taiwan, profession and professional ethics is been distinct very clear. Most of professionals are not took their job as vocation. They spend much of time in the field of occupation, but not could recognize it. We force our self to identify it. What is the professional ethics? I think it is not only a kind of moral, but also a kind of right, and practice it by discourse and communication. However, Taiwan's education of professional ethics ignore it, still treat it just a kind of moral. But it is formed by long historical process in the Western. We could not so naïve to think it will be developed naturally in Taiwan.