本研究旨在探討委外式員工協助方案心理師遭逢之專業倫理困境與因應策略。對五名心理師採個別深度訪談，以內容分析法行質性資料分析。研究結果之助人專業倫理困境有：（1）心理師處在以誰利益為優先之為難；（2）心理師感知企業在導入諮商專業時的測試舉動；（3）心理師處在企業講求成本控制的壓力；（4）心理師擔心個案免受傷害權遭到威脅；（5）心理師卡在個案無求助意願，但有受助需要之間的掙扎；（6）心理師處在個案福祉與機構要求之間的衝突。其因應策略為：（1）心理師向企業傳達助人價值理念，化解利益衝突的為難；（2）心理師以關懷、勇氣的助人特質，化解企業的防備心；（3）心理師以具體可行策略，走出企業講求成本控制的困境；（4）心理師調整諮商風格，維護個案的免受傷害權；（5）心理師實踐諮商的助人取向，化解個案無求助意願的困境；（6）心理師發揮合作精神，消除在個案福祉與機構要求間的衝突。最後，依據研究結果提出參考建議。

This study is aimedatdiscussing the professional ethical dilemmas that psychologists encounter in outsourcingemployee assistance programs and their coping strategies. We have individual in-depth interviews with five psychologistsand analyzed the data by qualitative content analysis. The resultsshow the professional ethical dilemmas as following: (1) psychologists are in the embarrassing situation that whose interests should take the priority; (2) psychologists perceive challenges against enterprises introducing professional consultation; (3) psychologists face the pressure thatenterprises are cost-controllingoriented; (4) psychologists worry that the right of doing no harm in individual cases will be jeopardized; (5) psychologists are stuck when individual cases are not willing to seek help but really need help; (6) psychologists face conflicts because of the welfare of individual cases and demands of institutions.The coping strategies are as following: (1) psychologists convey the value of helping others to enterprises and solve the difficulty of interest conflicts; (2) psychologists utilize the characteristics of caringness and encouragement to help others, then dissolve the defense of enterprise; (3) psychologistsutilize specific and feasible strategies to step out of the dilemma that enterprises are cost-controlling oriented; (4) psychologists adjust their counseling style todeal with unaccomplished matters that fail to safeguard the rights of the cases; (5) psychologists practice consultation to help people and resolve predicaments where individual cases are not willing to seek help; (6) psychologists develop a spirit of cooperation in order to eliminate conflicts from the welfare of individual cases and demands of institutions.Finally, we will propose the recommendations based on the findings of this study.