本文的主要目的，在分析大陸、香港與台灣新聞人員對「免費饋 贈」和「兼職」的態度與認知。本研究採用問卷調查及深度訪談法，問 卷調查訪問了 1，647位大陸新聞人員、533位香港新聞人員與834位台 灣新聞人員。深度訪談則是依據問卷調查的結果，在三地訪問了十九位 新聞人員及新聞學者。 研究結果顯示，三地新聞人員大多認為，不宜接受消息來源贈送的 現金與禮品，但對消息來源安排的免費旅遊及餐宴，三地新聞人員認為 可以接受的比例相當高。此外，多數新聞人員認為，接受消息來源的禮 品、免費旅遊與招待用餐，是三地新聞界普遍的現象。本文的主要目的，在分析大陸、香港與台灣新聞人員對「免費饋 贈」和「兼職」的態度與認知。本研究採用問卷調查及深度訪談法，問 卷調查訪問了 1，647位大陸新聞人員、533位香港新聞人員與834位台 灣新聞人員。深度訪談則是依據問卷調查的結果，在三地訪問了十九位 新聞人員及新聞學者。 研究結果顯示，三地新聞人員大多認為，不宜接受消息來源贈送的 現金與禮品，但對消息來源安排的免費旅遊及餐宴，三地新聞人員認為 可以接受的比例相當高。此外，多數新聞人員認為，接受消息來源的禮 品、免費旅遊與招待用餐，是三地新聞界普遍的現象。

This is a comparative survey study of journalists' attitudes and perceptions concerning various types of conflicts of interest in Mainland China, Hong Kong and Taiwan. Journalists in all three regions are found to be receptive to freebies in the form of small gifts, meals and trips. However, they almost unanimously agree that monetary benefits from news sources are unacceptable. There is in general a discrepancy between the journalists' value orientations and perceived reality, especially in Mainland China and Taiwan. A sizable proportion of journalists in Mainland China think that "accepting cash from sources" is common in spite of their distaste for undue monetary benefits. Compared with freebies, moonlighting seems to be a less serious problem in the three regions. Most journalists do not think that moonlighting is commonly practiced by their colleagues. There was a strong agreement among journalists that they should not solicit advertising on behalf of their employer or work for public relations firms and the government as a second job. Again, the discrepancy between value orientations and perceived reality in regard to advertising solicitation is more noticeable in Mainland China and Taiwan.