國內教育評鑑實務的發展歷程中，鮮少以「評鑑倫理」一詞做為評鑑實務中的行為規範。當前雖然已有一些國內外評鑑專業團體發展的評鑑倫理守則，然因其多在規範評鑑人員的行為，同時在不同的國情及文化脈絡下，國內社會大眾的價值觀，明顯與歐美各國有所不同，因此若全盤移植國外評鑑倫理守則的文件，勢必面臨不同文化帶來不同價值觀的衝擊。準此，本研究旨在探究評鑑委託單位在評鑑中所遭遇之倫理問題，採用30位專家半結構式訪談歸納分析後獲取實務上的倫理兩難情境，以及對32位德懷術進行專家問卷調查，以建構委託單位評鑑倫理守則，並獲致以下結論：一、委託單位遭遇到的評鑑倫理兩難，主要發生組織內部、評鑑設計，以及評鑑結果的產出與使用時；二、委託單位應遵守的評鑑倫理守則共包含17項。

In Taiwan, the concept of “evaluation ethics” has rarely been used as guidelines for educational evaluations. Although some evaluation ethic codes have been developed by some local or foreign professional evaluation associations, they are mostly codes of conduct for evaluators. Besides, as most of the evaluation ethic codes were developed by foreign agencies, which have different cultures and value systems from Taiwan, they should not be indiscriminately and injudiciously adopted. The purpose of this study is to find out the ethical dilemmas for evaluation clientage and to construct a code of ethics for them. After semi-structured interviews with 30 experts and a questionnaire survey with 32 Delphi experts, two main conclusions were drawn from the study: first, the ethical dilemmas for evaluation clientage take place within the organization, in the evaluation design, and during the time when the evaluation result is produced and utilized; second, a code of ethics for evaluation clientage is constructed. It includes 17 rules.