本文係以倫理學之觀點來關注我國教保服務人員的師資培育與專業倫理的養成，以及和倫理學之關係。其目的在探究師資培育中如何規劃師資生認識教保專業倫理與促進教保工作的實踐。本研究採用文獻分析法（literature review） 探討效益論、義務論、德行倫理學、關懷倫理學之意涵，藉以討論教保服務人員在專業倫理守則規範下，如何當作實踐教保工作的行為指引，並說明在專業知識與技術之下，所扮演角色產生的專業倫理衝突與自我調適。

Adopting the viewpoint of ethics, this study explored the cultivation of preschool teachers in Taiwan and their development of professional ethics, as well as the relationship between teacher cultivation and ethics. The objective of this study was to investigate how student teachers were arranged to understand the professional ethics of early childhood education and how their practice of early childhood education work was facilitated during the process of teacher cultivation. From the perspectives of utilitarianism, deontology, virtue ethics, and ethics of care, this study discussed how preschool educators used the code of professional ethics as the guideline for practicing early childhood education, and delineated the professional ethics conflicts and ethical dilemmas that preschool educators may encounter when playing their roles with professional knowledge and skills.