本研究旨在了解我國殯葬禮儀人員的工作價值觀及執業角色自我定位的現況；並分析我國殯葬禮儀人員不同的背景變項對工作價值觀與執業角色自我定位上產生的差異及探討我國殯葬禮儀賽的工作價值觀、執業角色自我定位的關係。 本研究採用文獻分析法、問卷調查法為主，並輔以訪談分析。以臺灣中部地區參加葬商業同業公會之會員為調查樣本。先以「臺灣殯葬禮人員執現況調查問卷」為研究工具進行普查，有效樣本達149位，所蒐集的資料分別以描述性統計、t考驗、變異數分析(ANOVA)、Scheffe多重比較檢定、典型相關等統計方法進行分析，再訪談6位殯葬禮議人員以深入了解其執業行為知覺，研究結果如下： 1.臺灣殯葬禮儀人員之工作價值觀、執業角色自我定位，因其背景變項不同有差異。 2.臺灣殯葬禮儀人員之工作價值觀普遍頗佳，以「能力與環境」構面知覺為主；喪家對殯葬禮儀人的肯定，會影響臺灣殯葬禮儀人員之成就感。 3.臺灣殯葬禮儀人之執業角色自我定位普遍頗清楚，以「殯葬服務」的角色知覺為主；他們是殯葬禮儀服務舞臺的協調者、規劃者、指導者。 4.臺灣殯葬禮儀人的工作價值層面與執業角色自鄉定位各層面有顯著典型相關，工作價值對執業角色自我定位解釋力較高。 最後，本研究根據上述發現提出建議，以供主管殯葬行政機關、殯葬業者、殯葬禮儀人員、有意從事殯葬禮儀服業的人員及社會大眾，明確了解殯葬禮儀人員與殯葬禮儀服務業的生態及殯葬禮儀人應有的服準則與規範。

This study intends to understand the current condition of professional background, cultivating process and professional self-positioned role of mortician employees; and to explore the effect of different variables of professional backgrounds on cultivating process and professional self-positioned role and analyze the relationship between cultivating process and professional self-positioned role of mortician employees in Taiwan area. A literature analysis method and questionnaire were adopted and assisted with an interview analysis. The research samples were taken mainly form members of Mortician Industrial Association in central Taiwan. we have gained 149 effective samples from census by using “The current situation of mortician employees in Taiwan area” questionnaire as a tool. The effective samples were then analyzed by various methods, such as descriptive statistic, t-test, ANOVA, Scheffe multiple comparison examination, and typical relation. Finally, we performed interviews with 6 mortician employees to further understand.