「廉能政府」是全民對於政府的信任和期望，也是攸關政府清廉程度之重要指標，然而如何減低貪腐犯罪行為，提高機關清廉度，往往取決於預防貪腐之措施落實與推動，因此，強化政府機關預防貪腐機制，乃是目前廉能治理的重要目標與未來願景。本文試圖探討現行我國廉政體制運作情形，蒐集與了解現今廉政單位之防貪政策—「預警作為」與「防貪指引」的執行運作情形，以中部地區某縣鄉鎮市公所為例，深度訪談政風人員之第一線廉政實務工作者感受與看法，分析兩者之間的關係，明白預防貪腐政策執行層面上的困難之處，最後總結研究成果，提出相關具體建議，作為未來推動廉政預防政策之參考。

“Clean and competent government” is the trust and expectation of the people for the government. It is also the index of ethical governance. How to reduce corruption offenses, and improve integrity of civil servants often depend on the corruption prevention mechanism of government. Therefore, enhancing the corruption prevention mechanism of local institutions is very important goals and future prospects of current ethical governance. This paper attempts to explore to the operation of Taiwanese integrity system, and uses in-depth interview method to collects relevant data from the government employee ethics executives of local governments, and tries to understand and analyze the relationship between“Early Warning Mechanism” and“Directives of Clean Government”. And the same time, the article explores the difficulties and obstacles in the corruption prevention policies and initiatives of the operation. Finally, this article proposed recommendations of practical aspects of the operation, and references for future preventive measures and policy development.