公務人員對外代表政府，提供高素質的服務，以大公無私、平等、誠實的態度對待民眾；以具有前瞻、創意、中立與應變能力，因應民眾需求均是其必備的條件。由於當前公務人員在執行職務之際，對於具體個案，經常須本於自身價值觀念及相關法令規定，甚至必須考量是否合於公益、行政程序等因素，而採取最為妥適之處理方式。因此，文官行事作為與倫理價值抉擇上，如何賡續落實依法行政、去官僚化，增強機關核心價值與文官體制的機能與活力，理應受到重視與討論。 吾人認為在行政院核定之創新、進取、專業核心價值之上，應有更高一層次的國家的忠誠、廉能及由行政中立融入行政倫理的判準，強化社會公平正義的行政倫理觀。所以，處之於今日，是一個混沌的時代，也是有為的時代，通常社會亂象源於價值觀的混亂及倫理觀念的日漸淡薄。雖上述說法固有討論的空間，然亦點出價值觀與倫理觀的重要性。因此，在憲法精神、國家利益前提下，對國家、人民忠誠，建立正確的核心價值及倫理觀念，以強化公務人員核心價值與行政倫理的聯結，進一步維持社會和諧與增進人民福祉。

Due to that civil servants represent the government externally and provide high quality services, it is indispensable for a civil servant both to treat people with attitudes of fairness, selflessness, equality and honesty, and to serve people’s need with proactiveness, creativity, neutrality and the ability to cope with emergency. As a result from that currently while performing missions, a civil servant often has to act based on their own concepts of values as well as in accordance with applicable provisions of laws, or even have to take into account whether it is in conformation with factors such as public welfare, administrative procedures etc, in order to take the most appropriate step to deal with any concrete cases. We should give weight to and discuss how a civil servant should do to redress and continue the implementation of both the administration system in pursuant to laws and debureaucratisation to promote the core values of institutions, and functions and energy of civil servant system in determining the actions of execution and ethical values. In our view, there should be a higher level of loyalty to nation, integrity and the judging standard on incorporating administrative ethics into administrative neutrality on the core values of innovation, aggressiveness and specialty specified by Executive Yuan to consolidate the social administrative ethics concepts of fairness and justice. Hence, we now live in a time of chaos, also a time of achievement when social disorder phenomena are caused due to the confusion of value concepts and that the concepts of ethics are becoming feebler and feebler day by day. Although there is still room to discuss the statement above, the statement does point out the significance of concepts of both values and ethics. Consequently, a civil servant shall be loyal to both nation and people based on the Constitutional spirits and national interest to consolidate the connection between core values and administrative ethics and then to further maintain harmony in society and promote the benefits of people by establishing right core values and ethical concepts.