目標：雙重關係的普遍發生與潛在的可能傷害是導致專業社群對此議題重視之原因，近期有關雙重關係倫理議題之研究已開展至對非性雙重關係之關注。本研究試圖暸解臨床心理師治療中非性雙重關係倫理態度與行為之觀點與現象，並提供相關專業進行倫理省思與未來倫理守則擬定之參考。方法：採叢集隨機抽樣針對182位臨床心理師進行資料蒐集，內容包括非性雙重關係倫理態度與行為及基本資料。以SPSS12.0統計套裝軟體進行描述性統計、交叉表分析及T考驗，針對分析結果進行文獻比對、小組討論並撰寫結果報告。結果：研究發現除禮物收受與社交關係外，治療師對非性雙重關係倫理態度與行為普遍呈現一致；另外在背景變項上，性別、治療取向及服務對象對部分倫理態度與行為產生影響且達顯著差異。結論：調查研究顯示台灣地區臨床心理師在倫理態度與行為上具有一致性，但有關收受禮物與社交互動之行為表現值得關切。

Objectives: The topic of dual relationships in psychotherapy has received increasing attention over the last decade. Dual relationships are frequent and their potentially harmful effects are often cited as justification for psychological intervention. Ethical issues in clinical practice have been raised by the question of non-sexual dual relationships. This study examined the viewpoints, ethical attitudes, and behaviors of clinical psychologists engaged in the psychotherapy of non-sexual dual relationship issues. The results may impact the adoption of a code of ethics in the future. Methods: A cluster random sample of 182 licensed Taiwanese clinical psychologists responded to questionnaires eliciting demographic information and information about their ethical attitudes and behaviors toward treatment of non-sexual dual relationship issues. Descriptive statistical analysis, cross table analysis, and t test were performed using SPSS 12.0 statistical package software. The current data were compared with data in the literature. Results: Ethical attitudes and behaviors (except for gift-receiving and social behaviors) of therapists toward nonsexual relationship issues were generally consistent. These ethical attitudes and some of the behaviors were significantly influenced by gender, theoretical orientation, and service target. Conclusions: Ethical attitudes and behaviors of clinical psychologists in Taiwan are consistent, but gift-receiving and social behaviors deserve further attention.