本文底於動物權利視角，考察台灣以同伴動物為醫治對象的獸醫，其專業主義和倫理內涵的特質和塑造機制。本文始於一個疑惑，即雖然動物權利運動持續開展，卻少見獸醫師積極參與。這個問題引導我們探討獸醫師的專業主義和倫理內涵，歸納為三個理念型：(1)強調技術與品質，服膺市場選輯與飼主導向的專業技能提供者；(2)強調溝通與情感，擔任同伴動物「家人化」下的諮商者與「正確」知識的教育者；(3)以動物救援和動物權利為專業職責者。大多數獸醫屬於第一和第二類型，往往執守狹隘專業邊界，不介入公共（政治）事務，動物權利並非其倫理考應核心。這種較狹隘的專業主義與其塑造機制特質有關，即：(1)商品化、利潤和競爭導向的執業環境；(2)動物之物權化、差別化和保護管理化的國家法律，以及(3)實證技術為尚、欠缺動物倫理和公民意識的專業教育；市場、國家與教育三方面相互鞏固。相對的，公民社會裡的動物權利運動，則非獸醫師倫理內涵的主要塑造機制，使得獸醫師項多擔任動物救援的專業協助者，而非積極的動物權利倡議者。

This article aims to explore the characteristics and shaping mechanisms of professionalism and ethics of Taiwanese veterinarians. The puzzle inspires this article is that although veterinarians are count on as reliable counselors for family company animals, few of them join animal right movement. This puzzle leads to discussion of ideal types for veterinarian professionalism: (1) as professional skill providers that follow the market logics and customer oriented services; (2) as counselors and educators for "right" knowledge that emphasizing emotion expression and communication; (3) as experts in animal rescue and animal rights advocators. And the shaping mechanisms for professionalism are: (1) a profit-seeking and competitive business environment; (2) a human-centered state legislation that treat animal as feeders' property; and (3) a education system that give undue emphasis to skills but lacking animal rights courses. By contrast, organizations for animal rights are not major power in shaping veterinarian professionalism, and confine veterinarians' role as expert helpers in animal rescue.