質性研究以實際場域為資料蒐集之主要來源，質性研究者藉由敘述性的方式，以較具主觀性地陳述現象，從歷程中尋求具有意義的資料，適時地運用歸納分析資料，形成理論。 　　在質性研究中，資料可能是多來源與多樣化，研究者必須蒐集具有意義與價值的資料，並且需有加以取捨，成為研究中最後所需要分析與詮釋的部份，對經驗較少的質性研究者而言，這將是一大挑戰。 　　由於質性研究者的觀點不同，呈現不同的資料分析的方式，資料分析的步驟也隨著研究者的偏愛，也呈現不同的分析步驟順序。大多質性研究以訪談方式進行資料的蒐集，訪談錄音撰寫成謄字稿是必須的過程，編碼法是最常見的謄字稿分析方式。一個適宜的編碼編序可能包含三方面：(1) 開放編碼，(2) 軸編碼，(3) 選擇編碼。完成編碼（開放編碼與軸編碼）後，研究者需要選擇編碼，藉由分類目錄，展開主題式與敘述式的編碼分析。 　　本文以文獻探討方式將學者專家對於質性資料蒐集與分析的觀點、步驟與建議，以及所提出之編碼的意涵與相關概念加以整理。筆者將兩種不同資料編碼分析方式：「樹葉樹枝型」與「樹幹型」，在本文中加以探討，並以淺短的訪談謄字稿提供範例說明。

Research settings may be the primary sources of data collection in qualitative studies. Researchers subjectively report the phenomena of settings by descriptive approaches. Researchers discover meaningful data during study processes, analyze data inductively and appropriately, as well as develop theories. The data collection may be multiple sources and varieties in qualitative research. Researchers should collect meaningful and useful data and decide what data may be meaningful and useful for them to analyze and interpret in particular studies. This task may be a challenge for novice researchers. Researchers have different approaches and procedures for data analysis because of the varieties of their perspectives and emphases. The approach of interviewing usually is used to collect data in most qualitative studies. Making interview transcripts is needed. Coding is a common way to analyze interview transcripts. An appropriate process of coding may include open, axial, and selective coding. After coding (open and axial coding), researchers need to select and categorize codes, and then develop thematic and narrative data analysis. The author reviewed literature to collect experts’ perspectives, procedures, and recommendations of data collection and analysis in qualitative research. In addition, several definitions of coding and relative concepts stated by qualitative research experts were reviewed. Two approaches of coding, one is the type of Leaf and Branch; the other is the type of Trunk, were explained and demonstrated with short interview transcript examples in this paper.