廉政是良善治理（ good governance）的重要面向之一，我國法務部近年提出「貪腐零容忍（ zero tolerance of corruption）」的概念，期能打造廉能政府與型塑拒絕貪腐的社會文化。然而，想要評估民眾對貪腐是否真能達到零容忍的境界，在方法論上必須先處理如何測量貪腐容忍度的問題。因此，本研究採取電話調查法，以臺北市和高雄市的成年民眾為調查母體，採分層隨機抽樣方法各自調查 1,069和 1,071個有效樣本，調查資料經樣本代表性檢定與加權處理後進行分析，以期達成下列四個研究目的。首先，從臺灣本土文化脈絡出發，以貪腐認知為核心，建構一組測量民眾對貪腐觀念與行為的容忍度指標。其次，運用類型學（ typology）的概念與量化分析的技術，建構貪腐容忍度的不同類型。第三，以整體貪腐容忍度和檢舉貪腐意願為外在效標，檢證此一分類的內在與外在效度。昀後，提出較為簡化的貪腐容忍度測量指標，作為後續其他相關研究之參考。

Integrity is an important aspect of good governance. The Ministry of Justice in Taiwan has recently promoted the concept of zero tolerance of corruption in order to build a clean government and to cultivate an anti-corruption culture. However, in order to assess if the public could reach zero tolerance of corruption, it is methodologically necessary to tackle the measurement problem of corruption tolerance. Accordingly, this study collected and analyzed data from the telephone surveys of two stratified random samples of 1,069 adults in Taipei and 1,071 adults in Kaohsiung to achieve the following four objectives. First, design a set of indicators to measure corruption tolerance under Taiwan culture context. Second, apply typology concept and quantitative analysis techniques to construct different categories of corruption tolerance. Third, use overall level of corruption tolerance and the willingness to report corruption as two external criteria to verify internal and external validity of the above typology. Finally, provide a parsimonious measurement of corruption tolerance for the reference of further empirical research.