本文首先回顧倫理學的理論和發展、醫學倫理學的發展與原則，然後簡要介紹先進國家與世界物理治療聯盟倫理相關之法規，並從物理治療專業工作中不同的層面來探討相關之醫學倫理。倫理的理論可以分成兩大類，實用論和義務論。將倫理應用在醫療、保健、或生命相關的實務或研究，是為醫學倫理。學者發展出四個主要的醫學倫理原則，也就是切勿傷害、行善利人、秉持公義和病人自主，做為醫護相關從業人員思考和行為的準繩。各醫療專業依據醫學倫理原則，依工作環境、內容與對象的不同，而各自訂定了倫理法則、專業行為準則甚或執業標準，規範專業人員對病人、社會、其他醫學專業和本身專業的行為與責任。文中建議物理治療倫理學應包含與探討的方向，如醫病關係、臨床決策與倫理兩難、專業角色和受僱者的責任、團隊合作倫理、和研究倫理。未來宜定期檢討我國之物理治療從業人員之倫理法則，並加強落實；開展我國物理治療倫理議題之研究、舉辦倫理研討會，和加強倫理教育。

Medical ethics is the application of ethics in medicine. This article briefly reviewed the theory, principles, and development in ethics and medical ethics and then introduced the Code of Ethics developed by American Physical Therapy Association and World Confederation of Physical Therapy. Finally, the relevant issues and recommendations for the near future were discussed. Theories of ethics have been classified into Utilitarianism and Deontology. Four principles have been well-known in medical ethics that include Principle of Nonmaleficence, Principle of Beneficence, Principle of Justice, and Principle of Autonomy. Issues related to patient care are the major concerns for most of physical therapists. However, ethics involved in the professional role in workplace as an employee or member of multidiscipline team and research should also be included in physical therapy ethics. Regularinvestigations on code of ethics of this country, contemporary issues, and related research were recommended. In addition, seminars on physical therapy ethics or its education curriculum may also be needed.