本研究目的在編製運動道德解離量表，以Bandura（1991）「社會認知理論」為道德解離機制架構，樣本以642位參與運動團隊之大學運動員為樣本。研究方法包含兩階段研究，量表經項目分析、探索式與驗證式因素分析、同時多群組共變數分析、效標關聯效度分析等信、效度檢驗。研究結果顯示，量表包含8個因素，分別為道德論證、委婉標示、優勢對比、責任轉移、責任分散、結果扭曲、非人性與責備歸因，共計32題，且此量表有良好信效度及測量不變性，部分適合度指標未達標準。結論：本研究所編製之運動道德解離量表，適用於運動選手道德解離的測量，並在應用分析方面發現，橄欖球、手球、籃球比其他運動項目更具有高道德解離；男生大學運動員比女生大學運動員更具有高道德解離。最後針對本量表未來研究方向，提出相關建議。

The purpose of this study was to develop the Moral Disengagement in Sport Scale derived from Bandura's (1991) Social Cognitive Theory. A total number of six hundred and forty-two college athletes, who participated in sports team were recruited from two data collection phases. The statistical analyses included exploratory factor analysis, confirmatory factor analysis, simultaneous multi-group covariance analysis, as well as the analysis concerning criterion-related validity. The results revealed that the Moral Disengagement in Sport Scale contained eight subscales, including "moral justification," "euphemistic labeling," "advantageous comparison," "displacement of responsibility," "diffusion of responsibility," "distortion of consequences," "dehumanization," and "attribution of blame" which were measured by 32 items. Furthermore, the Moral Disengagement in Sport Scale demonstrated satisfactory reliability, validity and measurement invariance, but a few fit indices didn't reach the standards. The Moral Disengagement in Sport Scale is a key method in measuring athletes' moral disengagement. And it was found that athletes, who participated in football, handball, and basketball teams have higher moral disengagement than other sport teams. Male college athletes had higher moral disengagement than female ones. This data conclude that the relevant suggestions about revising Moral Disengagement in Sport Scale are proposed to the further research.