本文的目的是為瞭解臺灣當前公務員貪污犯罪之現況、犯罪型態、成因、嚴重性及其相關影響因素，有鑑於此，本文以文獻回顧及實證調查方式，針對公務員貪污犯罪進行研究，研究調查對象包括147位一般公務員及148位犯罪公務員兩類，總計共收集295份有效樣本，研究結果並試圖由結構因素、控制因素及機會因素三方面加以分析。 研究結果發現:貪污犯罪以「竊取或侵佔公有財勿」、「利用職務機會詐取財物」以及「行賄行為」為前三個最多的犯罪類型。貪污犯罪有六成比例將犯罪原因歸責於己，但環境及體制對於貪污犯罪的影響，亦不容忽視。貪污犯罪與性別、年齡、教育程度、恥感程度、沒法律威嚇以及職務類型六項變數間有顯著的影響。嚴刑峻罰對於貪污犯罪公務員可產生心理威嚇，卻無法達到行為之實質威嚇。職務類型所產生的犯罪機會與貪污犯罪有密切相關，針對易滋弊端業務之防弊措施，可由行政作業程序的控管以及稽核監督的機制著手。

This study is to explore the nature, types, causes, and consequence of corruption among public servants in contemporary Taiwan. The factors that contribute to the occurrence of corruption will also be examined. We reviewed literatures on corruption. A total of 295 public servants were interviewed. Among then, 147 were public servants who didn’t have the records of corruption, the other 148 were criminals of corruption. We intend to examine how the structure, control, and opportunity factors affect the causes of corruption. The study concludes that: “Defraud property by making use of public position”, “steal or embezzle public property”, and “bribery” are the most popular types of corruption in Taiwan. Sixty percents of the corruption considered themselves to be responsible for their criminal acts. Corruption among public servants has been influenced by six factors: sex, age, level of education, shame, determent of aw, and types of position. Criminals punishment doesn’t deter their criminal intents, although they are afraid of the opportunity of connecting a crime. To reduce corruption opportunity, we must strengthen hardening the target and procedural control to aim at position that is likely to give rise to abuse.