明確界定行政倫理核心價值的實質內涵，有助於實務上行政倫理的提倡與實現。是以本文所特別重視的核心概念，在依行政倫理的性質及組織階層劃分倫理的具體價值內涵。就性質而言，行政倫理內涵應包含消極的防制不倫理行為及積極的促進倫理思考及作為等二項；而不同層級的行政人員，由於角色及職能不同，倫理內涵亦應各異，其中中級主管由於其承上啟下的角色及職能特性，對組織內部的影響力及重要性是不亞於領導者或基層人員的，因此頗具研究價值。根據實證調查結果，目前我國中央行政機關中級主管所側重的倫理價值項目，依序為：一、利益迴避，二、負責盡職，三、為民服務，四、誠實原則，五、嚴守秘密，六、公共利益，七、國家忠誠，八、客觀中立，九、人道關懷，及十、專業化等。

It would be helpful to promote administrative ethics practically by limiting it’s core values theortically. It contains two perspectives at least, one is the defensive administrative ethics such as anti-corruption , integrity, ruled by law, and so on. The other is the affirmative administrative ethics like as fairness, justice, public good, etc. Mid-level managers who are on the core of organization have to face more complex ethical dilemmas than the top managers and the bottom ones. The core values of administrative ethics for mid-level managers in the Administrative Yuan orderly are: 1.avoidance of conflict of interest, 2.responsibility and accountability, 3.service for people, 4.integrity and honesty, 5.respect of official secrets, 6.service in public interest, 7.loyalty to nation, 8.impartiality, neutrality, objectivity, 9.service in humanity, and 10.professionalism.