Abstract A government free from corruption is the foundation of a country¡¦s competitiveness, and therefore the degree of incorruption is a major criterion to use when the effectiveness and efficiency of a country¡¦s governmental administration are to be judged. In fact, corruption prevention has long been a universal issue. For decades, our country has invested much in corruption prevention with certain advancements achieved, and yet the achievements still fall far behind people¡¦s expectations. The codes of ethics for government officials have been moving from hollow moral appeals towards concrete, detailed behavioral norms, and some have even become laws. However, we are still quite a distance from corruption prevention law completion and full-scale practice. Since the promulgation of the codes of ethics for government officials by the Administrative Yuan in 1994, there have been codes for government officials to follow when it comes to lobbying, banqueting, and bribery, but disappointingly, corruption has not been suppressed by much. So far, quite a number of studies can be referred to that are focused on common individual¡¦s ethical behavioral decision-making, and a variety of factors have been identified that affect the decisions. However, hardly any integrity-related behavioral decision-making models have been established especially for government officials. In this thesis, on the basis of L. K. Trevino¡¦s Person-Situation Interactionist Model, the author aims to explore the correlations among different factors that affect government official ethical behaviors so as to thereby offer more practical corruption prevention suggestions. This thesis analyzes personal factors, environmental factors, and the developmental stages of ethical awareness. In addition, indicators to these factors have been extracted from the literature concerned and put together into a questionnaire, which was filled out by Penghu County government officials. As a result, 424 valid questionnaires were retrieved and analyzed, revealing the following facts: 1. Government official attributes: including individual attributes and group attributes. Sex, age, seniority, education, and rank of position are the five individual-

根據近幾年來瑞士洛桑國際管理發展學院發表之「全球競爭力」調查報告與國際透明組織公佈之「全球貪腐印象指數」的排名結果，發現國家競爭力越高者，清廉度亦相對較高，二者間存有強烈的正相關。而歷次調查結果，均顯示臺灣僅為中度廉潔的國家，因此在推動防貪的過程裡，仍存有許多改善的空間。 晚近公部門貪瀆案件、政商掛勾的弊端層出不窮；為遏止公職人員貪污腐化，政府提擬出一系列陽光法案，而公職人員財產申報法就在民國82年匆匆立法通過，成為第一道陽光法案。該法開宗明義即揭示，「爲端正政風、確立公職人員清廉作為，建立公職人員利害關係之規範，特訂定本法」，足徵防制貪瀆係該法所積極追求的目標。但迄今為止，申報不實之公職人員仍然眾多，亦未見任何觸法者因此去職或終結政治生命，可見財產申報法尚無法完全發揮遏制貪瀆弊端的力量，故有修法之迫切需要。 本研究係從文獻資料探析財產申報法的立法歷程與規範重點，並針對法務部95年版修正草案加以檢討，同時擷取美國、新加坡的財產申報制度的優點以供我國修法參考。另外，則藉由深度訪談的過程，了解我國財產申報制度在法規面與執行面的優缺點，進而提出改善建言，以期達成建構廉能政府的施政目標。 經綜合文獻分析與深度訪談的研究結果，發現整體申報制度之缺失有申報對象界定失衡、防堵脫產未克其功、公開透明猶有不足、裁處罰則難以懾人、執行審核確有困境等。依據前述研究發現，本文提出下列建議包括：建置整體陽光法案、法令體系的結合運作、其他配套措施、追查資金流向、建立弊端揭發人保護制度、鼓勵民眾監督公部門、強化公務人員倫理教育、簡化行政作業流程、研議高薪養廉政策等，以期完善整體申報法制。