近來各國政府對於公共服務的提供，越來越傾向公私協力的方式，以滿足人民的多元需求，但是有時因為政府的監督效率不彰甚至是政府與財團勾結，以至於企業組織的不法行為嚴重影響了公共利益。而外部的監督機制效果失靈，弊端揭發(whistle blowing)就成為了最後一道防線。但是，不論在公私部門，只要是在組織內揭露不法情事，勢必牽涉許多複雜的因素，以及可能對揭發者造成風險，再加上我國法制的不健全難以對揭弊者提供完善的保護，這些都將影響成員揭發的意願。 因此，為探討上述問題，本研究採取質性研究的方式，運用文獻回顧與深度訪談作為研究方法。本研究的研究架構是從弊端揭發者的心理進程發展依序探討，首先，以公務倫理或企業倫理、揭弊前因素以及預期揭弊後因素之三類現有因素做出初步判斷，再者，以前述判斷結果作為依據，將揭弊管道、對象以及手段納入綜合考量，最後做出揭發弊端與否的決定。本研究之研究發現認為，第一，企業倫理與公務倫理難以促使揭弊行為產生。第二、有利組織弊端揭發的情境與結構包括溝通管道暢通、扁平化的組織以及創新傾向的組織文化並且權力在其中居於主導地位。第三、現行保護機制無法保障私部門成員之工作與公務人員之安全。 另外，建議後續研究者可以選擇公私協力之個案，或是可以就組織中的「有權者」的角度來探討。最後，本研究根據研究發現提出幾點實務建議： 一、 制定公益揭發專法 二、 增加組織成員職涯規劃的多元性 三、 加重行賄者責任 四、 改善政風單位處理程序 關鍵詞：弊端揭發過程、公務倫理、企業倫理、弊端揭發者保護機制 / Nowadays, to satisfy the diverse demands from people, governments tend to work with business organizations to provide better public service. However, due to the possibilities of poor supervision from governments and collusion between both parties, public interest is often under great threat or even severely violated. Therefore, whistle-blowing will be the last defense once the external control systems fail. No matter in public or private organizations, it may put the whistleblower at risk while disclosing wrongdoings which involves many complex factors. And it could also affect people’s willingness of being a whistleblower due to the lack of protecting system in our existing legal regime. To investigate above topic, this study is conducted with qualitative research analysis, and is to use documentary analysis and depth interview as the research methods. The conceptual framework is to investigate by the whistleblower’s psychological process in sequence. First of all, the whistleblower will make the initial judgments with three existing factors: administrative ethics or business ethics, the factors prior to whistle-blowing, and the expected factors after whistle-blowing. Therefore, based on the initial judgments mentioned above, the whistleblower will decide whether to blow the whistle or not after taking channels, objects, and means into account. The findings of this research indicate three following points: (1) Administrative ethics or business ethics lead to little possibility that brings out whistle-blowing. (2) The situations or structures which are conducive to whistle-blowing include unimpeded communication channel, horizontal organization, and innovation-tended organizational culture. And the power holds a dominant position. (3) Existing protecting system cannot ensure the right to work of people working in private sector, nor the safety of public servant. In addition, the author suggests that succeeding investigators choose the case related to public private partnership, or probe from the perspective of the powers. At last, the practical suggestions based on the findings of this study are as following: 1. To legislate for public interest disclosure 2. To enrich the diversity of members’ career development 3. To aggravate the consequences of giving bribes 4. To improve the working procedures of the department of civil service ethics Keywords: the Process of Whistle-blowing, Administrative Ethics, Business Ethics, Whistleblower Protecting System