專業倫理注重對於實際道德難題的判讀，不論是起因、處理過程、預期結果，甚至是預防手段，都是專業倫理所探討的重點。由於專業倫理與專業產生一定程度的結合，所以專業倫理在很大的程度上也會產生隔行如隔山的錯覺，特別是在不同領域間的專業倫理會因各自領域專業的不同而產生不同的判讀。但是就專業倫理的整體領域來思考，有許多概念性的或是理論性的議題不因跨領域的差異而會產生不同的結果。其中之一就是倫理行為的抉擇：介於理論與實踐之間的難題。這種抉擇的難題問題在任何專業領域的倫理問題中都有發生的可能。由於抉擇難題是專業倫理中普遍的議題，所以本文將從幾個方面對此議題提出討論：一、論文中將討論道德抉擇難題的內容及形成，並說明專業倫理領域中幾種主要解決方式。二、提出郎尼根四步驟分析方法論，並且對此方法論加以說明，以證明倫理分析之方法在基於人認知結構的思考上，必然會朝向善的目標抉擇。

Professional ethics focus in the questions in a working situation, it's includes how we handle with the cause, procedure, and what's result we want. Even there're many different careers and problems, what's we have in ethical situation still the same. One of most difficult problem is the problem of dilemma: it does will happen with the possibility in any career or situation. What's we'll do in this working is:1. Researching the problem from logic, and offer three different standard method to solve the problem, and what's the goods in these methods.2. We'll offer a new method from Bernard Lonergan's cognitional structure, and analysis the reasons we suggest the new way.