警察貪腐問題一再重演，在警察機關內部強力整飭風紀作為下，理論上警察貪腐應該被有效的防治，然而貪腐行為似乎未曾終止過。因此警察貪腐不僅要在於組織內找出問題，應該朝組織外其他面向探求造成貪腐原因，才能真正找出影響警察貪腐之因素。 本研究採「文獻分析法」及「個案研究法」及「專家深度訪談法」，針對過去五年臺北縣警察43件員警涉及貪污案件資料，進行統計分析，建立警察貪腐問題的輪廓，另從相關文獻理論作內容分析，有效推論，探討警察貪腐行為，並藉由專家深度訪談實施瞭解警察貪腐原因，比較本研究其差異性，適時修正研究結果，藉此瞭解過去為人們所關心的警察貪污案件的議題、問題焦點，期盼能就此研究結果，檢視現有防制警察人員貪污問題的現況，提出具體改善建議。 研究發現警察貪腐原因不外有：個人因素，如個人理財不當。參與賭博積欠賭債，揮霍無度負債扣薪。組織氣候（團體行為），如應酬送禮。績效政策，為求績效，不惜與不法業者掛勾。濫用權力，利用職務權力接受賄賂或主動索賄等因素。針對以上原因找出解決方案包括：加強淘汰機制，斷絕送禮文化，檢討刑事政策，權力控管等。 不論是「外在環境系統」、「內在環境系統」或「個人環境系統」等因素造成警察貪腐的原因。事實上，國家既賦予警察執行公權力，要難不被員警伺機非法濫用。因此「權力控管」是防治警察貪腐最有效的方法，企業名人郭臺銘：「魔鬼藏在細節裡」，強調問題出在每一環節控管機制，道理亦即在此。 至於權力控管仍有賴「執行力」的實施，這也是多數民眾仍然認為警察不清廉的主因之一。因此，未來，警政單位宜建立有效管考機制，避免警察在執法過程中權力被濫用，或假借職權以圖私利，方能建立執法公信力，提升警察優質形象。 / The issue of police corruption has once and again occurred, and police corruption should, theoretically, be deterred effectively under the strong and powerful disciplining actions by the police authority internally. Nonetheless, acts of corruption seem to have never been stopped, and therefore, it is not only to discover internal problem for police corruption but also probe for causes of police corruption from others aspect and external of the organization before the factors of police corruption that affect it can be located and spotted. This study has employed “literature analysis,” “case study,” and “expert in-depth interview,” and its has focused on information regarding 43 policemen who are involved with bribery cases in the last 5 years in Taipei County to carry out statistic analysis. It will work to establish the profile on police corruption problem, and then conduct content analysis from related literature theory so as to effective induce the behavior of police corruption. On the other hand, expert in-depth interview is employed to appreciate the cause of police corruption and correlate against their difference with that in this study so as to modify its research results timely. As such, it is able to understand the issue of police corruption cases and focus of problem raised with concern, and it is anticipated that the study results can help inspect and prevent the current status of corruption by police so as to put forth substantive suggestions. It is found from the study that reasons of police corruption can be included as: personal reason, such as poor management of personal wealth; participation of gamble and ending up gambling loan, and unscrupulous spending ending up in debts and salary deduction; organizational atmosphere (group behavior), such as gift-sending for socializing; performance policy, police are willing to connect themselves with triad society in order to fight for better performance record; abuse of power, use authority of their office to accept bribe or actively request for bribery. In view of the above-mentioned reasons, resolutions are then generated, including strengthening elimination mechanism, extermination of gift-sending culture, review of criminal policy, and power control and so forth. No matter if it is “external environment system,” “internal environment system” and “personal environment system” and other factors of causes lead to police corruption; in fact, since the state has endowed authority to police to enforce public authority, it is hard that police won’t abuse it as they await for an opportunity. Therefore, “power control” is the most effective measure for the prevention against police corruption, and it is noted by Kao Tai-Ming, an enterprise celebrity,” that “devil is found hidden within the detail.” It has well stressed that the hub of problem lies with every link of mechanism for control. As for power control, it should rely on with the implementation of “power of enforcement,” and it is considered as one of the primary cause most people believe police are not honest and clean. In such a way, the police administration should suitably establish effective mechanism of control and evaluation so as to avoid police power is being abused during the process of law enforcement, or exploit for personal benefit with their office so that public trust for law enforcement can be built up and favorable police image enhanced.