過去研究發現學校輔導人員在校園中面臨許多兩難困境經驗，而《校園霸凌防制準則》對於霸凌事件的通報、處理、輔導皆有許多規定，使輔導教師在進行霸凌處遇時可能經歷與其他校園事件不同的兩難經驗。輔導教師在協助霸凌事件時會經歷哪些兩難困境過去尚未有研究進行探討。鑑於此不足，本研究對五位曾協助處理霸凌事件，並經歷兩難困境的輔導教師進行訪談。結果顯示：（1）與通報有關的兩難困境包括（a）考量通報對當事人利益的影響；（b）考量通報對學校利益的影響；（c）師對生霸凌通報；（d）多元文化造成的辨識困境。（2）與多重關係有關的兩難困境包括（a）兼任輔導與調查的角色（b）同時輔導行為人與被行為人。（3）與自主權有關的兩難困境包括（a）當事人的抗拒（b）強制輔導諮商。（4）與保密有關的兩難困境包括（a）系統合作（b）社會大眾的關注。最後，本研究依據此結果進行實務討論並提出未來研究建議。

Previous studies have found that school counselors often face various ethical dilemmas. The "School Bullying Prevention Regulations" stipulate detailed regulations for reporting, handling, and counseling bullying incidents, which may lead counselors to encounter unique ethical dilemmas distinct from other school events. Despite the importance of this issue, littleresearch has examined the specific dilemmas counselors face in such situations. To bridge this gap, interviews were conducted with five counselors who had assisted in bullying incidents and encountered ethical dilemmas. The results revealed several key findings: (1) dilemmas related to reporting included (a) considering the impact of reporting on the interests of the clients; (b) the impact of reporting on the interests of school; (c) teacher-to-student bullying reports; and (d) challenges in identification due to multicultural factors. (2) Dilemmas associated with multiple relationships involved (a) the dual responsibilities of being both a counselor and investigator; as well as (b) providing counseling for both perpetrators and victims. (3) Dilemmas related to autonomy included (a) resistance from the clients; and (b) mandatory counseling interventions. (4) Confidentiality-related dilemmas included (a) inter-system collaboration; and (b) pressure from public attention. Based on these findings, the study provides discussions and recommendations for practice and future research.