本研究分析臺灣新聞人員對新聞倫裡問題的認知與態度。由於新聞倫理涵蓋的範圍很廣，本研究針對倫理問題中的「利益衝突」問題進行分析，希望了解在臺灣新聞人員心目中，那些利益衝突問題最為嚴重？那些是可以接受的利益衝突行為？那些是不能接受的利益衝突行為？ 本研究以多階段分層抽樣法，從臺灣地區的廣播、電視及報紙新聞人員中，抽出1300人進行問卷調查，共成功訪問了1015位新聞人員。 研究結果發現，臺灣新聞人員對某些利益衝突問題具有共識，對某些利益衝突問題則明顯缺乏共識。本研究依據研究發現，指出新聞界必須擬訂具體的書面倫理規範，建立重視新聞倫理的組織氣氛，並由新聞教育、新聞機構及專業組織三方面共同提倡倫理觀念，才能大幅提昇新聞人員的倫理水準。

　　　　　This study is based on a national survey of 1015 working journalists in Taiwan in 1994. The purpose of the survey was to examine journalists, perceptions and attitudes toward journalistic ethics. 　　The results of the study indicate that there is some behavior about journalistic ethics that is generally regarded as acceptable and some that is generally unacceptable to Taiwan journalists. The findings could be used in efforts to build ethical standards including both written and unwritten guidelines. If reasonable and practical guidelines can be developed and if newsroom leadership is committed to ethical standards, the ethics of journalists will significantly improve.