在諮商理論和實務中，諮商倫理學是很重要的基礎知識，也是輔導員教育中不可缺少的科目。諮商倫理學包括理論和實際兩部份， 本文先就理論部份加以探討，關於實際行為規範和倫理個案分析，另文發表。本文先從諮商和倫理性質談起，說明諮商的專業、教育、和社會意義，以及中外倫理思想的架構。其財委再研討諮商工作本身、過程、和效果中的倫理涵義，以確定諮商與倫理的關係。繼而列舉數則倫理哲學的基本概念，以作為諮商員行為的理論基礎。諮商倫理學是實踐哲學，因此諮商員宜先從自身做起，在個人修養、專業知能、和思想訓練上，要做準備，才能擔負這一輔助任務。諮商員的專業道德責任，主要的在保密、教化、和協助解決問題、改變行為。輔導學者，由於哲學思想背景的差異，在實施方式上，見仁見智，意見分歧；但從道義觀點和諮商工作本身的性質來講，筆者認為，這三種道德責任是諮商員義不容辭的。

Counseling Ethics is an important and fundamental knowledge for guidance workers, and it is an indispensable subject in counselor education. Counseling Ethics concerns not only the basic philosophical principles about professional Ethics, but also practical directions on moral judgement in various cases concerning their moral implications. For practical reason, however, this article, as part of the whole context, deals only with the theoretical aspect and basic philosophical principles of the whole content, and leaves the practical part for next publication. After reviewing the letteratures of Counseling Ethics within and without Taiwan of the Republic of China, this article, at first, gives an explanation about the nature of Counseling Ethics in terms of professional character of counseling, counseling procedures, counseling effects, and the fundamental framework of Chinese and western thinking of Ethics. Thus, it lays a fundation to the understanding of the close relationship between Counseling and Ethics in terms of the moral implications of the whole counseling process. Every theory has its philosophical basis or rationale for its standing and evolution, Counseling Ethics is with no exception. Some of the basic philosophical thoughts about human nature, human actions, freedom, and other essential elements, which constitute moral behavior, are proposed there of as directions in dealing with counseling behavior in terms of morality. Counseling Ethics is a science of action, which to be practiced first by the person of the counselor, in other words, the counselor should and must be well prepared morally, professionally, and practically to fulfill his moral obligations in the profession of helping. At last, the professional and moral responsibilities of the counselor are discussed. Among other things, the counselor's responsibility of confidentiality, of education, and of client change as a result of counsellng function, are viewed as the most important ones and thoroughly discussed. Although guidance scholars disagree with each other concerning especially counselor value influences, however, the writer believes that it is a matter of fact and an obligation of the counselor to influence the client, as he sees it right, in view of counseling profession and of moral responsibility of the counselor.