觀光旅遊已成為全球發展最快速的經濟活動之一，旅遊人數亦不斷增長。隨著地球資源的減少、生態環境的潛在破壞，遊客開始關注遊憩資源的永續發展，遊客倫理也逐漸受到重視。本研究旨在探討遊客的倫理議題，針對6個國内（72條文）與8個國際旅遊產業組織或管理單位所訂定的遊客規範與守則（104條文）進行資料分析，並以11名觀光目的地的權益關係人（包括：旅遊業者、居民及遊客）作為深度訪談的參與者。接著，以内容分析法進行資料分析，研究結果指出：遊客觀光倫理分為：（1）社會文化一態度；（2）社會文化一行為；（3）環境資源一態度；與（4）環境資源一行為等四大構面，其中包含12項道德理念/環境素養（態度）與旅遊責任/環境友善（行為）。研究結果可以提供旅遊地管理單位與旅遊業者作為旅遊知識的宣導，進而建立遊客環境友善的概念，以便引導他們自發性的負責任旅遊行為。

Tourism has become one of the biggest economic activities, and the number of tourists is growing year by year. Because of the reduction of world resources and the potential destruction of ecology and environment, tourists started to pay more attention to the sustainable development of tourism resources. The tourists5 ethical issues were gradually emphasized. The purpose of this study was to explore the ethical issues of tourists. Tourists5 codes from 14 tourism industry organizations and recreation resource authorities were selected as well as qualitative interviews were conducted with a total of 11 stakeholders from the tourism destination. The data were analyzed by content analysis. Results show that tourists5 ethic includes four elements: social-culture attitudes, social-culture behaviors, environment-resources attitudes and environment-resources behaviors. The findings allow the destination managers and travel agencies to promote tourist’s ethic as travel knowledge. The contribution of this study is to establish tourists’ concept of environment-friendly and to perform spontaneously responsible tourism behaviors.