背景：目前我國男性護理人員的比例僅佔全體護理人員人數的1.08%，與女性比例相差懸殊。過去的研究顯示，工作價值觀會影響女性護理人員的執業意願，但是目前男性護理人員工作價值觀相關研究仍然闕如。目的：探討台灣男性護理人員工作價值觀及其相關影響因素。方法：為橫斷性之調查研究，以全台灣男性護理人員為研究對象，利用普查郵寄問卷方式進行資料蒐集。結果：共發出問卷1,087份，回收有效問卷745份。男性護理人員其整體工作價值觀的平均得分為2.78（滿分4分）。不同社會人口學變項的男性護理人員在工作價值觀上有差異。教育程度、工作單位、工作職位、工作職級、薪資所得、執業機構層級、以及選擇護理專業之原因，是影響男性護理人員工作價值觀的重要因子。結論：台灣男性護理人員的個人屬性、職場的角色、工作表現、以及選擇護理專業之原因與其整體工作價值觀有密切的關係。 Background: Male nurses account for 1.08% of Taiwan's total professional nursing workforce. While work values are known to impact the practice of female nurses, the work values of male nurses have never been fully evaluated. Purpose: The aim of this study was to explore the work values of male nurses in Taiwan and related factors.Methods: We applied a cross-sectional design that targeted all male nurses nationwide and used a structured questionnaire distributed by mail to collect data. Results: Data were collected from 1,087 Taiwan-based male nurses with 745 valid responses. Mean score for overall work value was 2.78 (on a maximum scale of 4). Socio-demographic differences contributed to work value variance among respondents. Major factors of influence on work value included education, work unit, work position, work rank, salary, hospital classification, and reason for choosing a nursing career.Conclusion: This study found personal characteristics, occupational roles, job performance, and reason for choosing a career in nursing to all correlate strongly with work value.