本研究旨在探討學校輔導人員面對倫理挑戰時的倫理決定經驗。本研究訪問 33位中小學輔導人員，進行 10個焦點團體蒐集訪談資料，運用紮根理論法資料分析步驟進行資料分析。研究結果為：1.學校輔導人員面對的倫理挑戰有：如何兼顧維護當事人福祉、家長監護權及老師教育權；如何兼顧維護諮商的信任關係及與同事、主管的工作關係；如何遵守法律規定又兼顧當事人福祉。2.學校輔導人員面對倫理挑戰案例，主要考慮與因應為：(1)「維護當事人福祉、倫理規範及諮商關係」與「分散責任承擔」之間的權衡。(2)「維護當事人福祉、倫理規範及諮商關係」與「維護工作或同事關係」之間的兼顧。3.學校輔導人員倫理決定過程出現幾個共同現象：擔心其他人員未能維護當事人福祉，對於能否承擔責任存在不安，欲兼顧多項考量，依據實務經驗進行決定，較少思考個人決定歷程，決定歷程較少討論與對話。依據研究結果提出：1.訂定學生輔導工作倫理守則，2.發展學校輔導人員倫理教育課程，3.促進學校輔導人員倫理決定過程之對話三項建議。

This research examined the experiences of school counselors in ethical decision- making. Thirty-three school counselors were interviewed and data were collected using the Focus Group technique. The data were analyzed based on the Grounded theory. Results showed that :1.The ethical challenges confronted by school counselors included protecting client welfare, parental custodial rights and teacher’s educational right; maintaining mutual trust in counseling relationship and colleague relationship; and observing law while protecting client welfare. 2.When confronted with ethical issues, the major concerns and responses of school counselors were: (1) Balancing client welfare, ethical codes and counseling relationship with distribution of responsibility; (2)protecting client welfare, ethical code and counseling relationship while maintaining colleague relationship; and (3)common worries about the inability of colleagues to protect client welfare, the inability to undertake responsibility, the need for multiple considerations, basing decisions mainly on experience instead of individual decision-making process, and lack of discussion or communication during the process of decision making. Based on the result, the researcher offer three suggestions for consideration: 1.To develop the codes of ethics for school counseling, 2. To develop ethics courses for school counselors, 3.To encourage dialogue about ethical decision between school counselors.