本研究以護理人員的勞動過程為分析對象，企圖透過對其處境的細緻探討，替近年來有關醫療院所大型財團化、醫療商品化和市場化等議題的爭論，提供更具體且落實在勞動體制之上的論述。此外，本文整理了關於護理人員專業倫理的課題，特別是SARS侵襲台灣後引發的一連串醫護專業倫理爭議，試圖討論護理「專業」的內涵、醫護間的不對等關係，以及一般民眾對護理人員的文化想像與期待。然後，再討論護理人員的認同政治和權益促進的可能發展。本文採取扎根理論的研究方法進行參與觀察及深度訪談，共訪談三十位護理人員。將認同政治拉回實際的勞動過程中，指出護理人員的主體如何在制度性的環境裡被銘刻與剝削，並在象徵的層次上受到「專業」意識形態的束縛，再進一步從這些壓迫與束縛之中，尋找可能的出路及方向。

This paper summarizes our findings from an inquiry into nursing labor process, while proposing a more concrete and feasible solution to the debate about hospital upsizing, and commoditization and marketization of medical care in Taiwan's labor regime. In addition, we review professional ethical issues applicable in the sphere of nursing in Taiwan, especial1y during epidemics, such as the Severe Acute Respiratory Syndrome (SARS), in order to discuss the “profession" of nursing, unequal status of nurses as compared to doctors, and the public's cultural imagination and expectations placed on nurses. While applying the grounded theory method, this research utilizes participant observation and in-depth interview technique applied to the cases of 30 informants. The aims of this paper are twofold: first, to investigate the identity politics in the actuallabor process of nursing, and, second, to draw attention to the institutional exploitation that nurses are subjected to by the“profession" ideology. The ultimate goal of this inquiry is to promote nurses' rights and interests.