台灣報業因為外在環境的變遷，廣告資源遭瓜分，在資源競爭日趨激烈的情況下，新聞生產過程逐漸改變。本研究首先就媒介特性分析組織內部的不確定性，商業邏輯與新聞專業的衝突，再探討市場導向新聞學以及新聞小報化的興起，如何影響新聞價值的轉變。 而在這樣的轉變過程中，新聞工作者一方面要堅守新聞專業，一方面又要顧及組織目標，內心充滿矛盾與掙扎，但在形勢比人強的情況下，新聞專業裡的「好新聞」已逐漸流失，現在的「好新聞」幾乎與「好生意」同意涵了。因此，新聞產製權，也已逐漸從編採部門手中，轉交行銷業務部門。 / Owing to advertisement resources are divided and competitions are keen，the news production process came through a gradual change in Taiwanese press. Firstly，this paper explores the modus operandi of media which is influenced by the uncertainty of the organization and conflicts between business consideration and news professionalism. Furthermore，the development of market–driving journalism and tabloidization of news deeply affect the journalists' news values. Secondly，facing these changes， journalists not only try to abide by traditional news professionalism but also concern about organizations' aim of seeking the maximum of profits. Situated in such a ambivalent circumstance，there is much more struggle in Taiwanese journalists' minds. However，the market–driving force is so strong which has made the definition of 「good journalism」 change in nowadays news professionalism. As a consequence，in the meantime，「good journalism」 almost means 「good business.」