西藥製劑廠符合GMP的規範,對於遵守製藥倫理與藥品品質的重視,是責任也是義務。而建立優良的企業文化,應該是製劑廠主要的努力方向。藥品的品質關乎病人的權益,因此,以病人為中心,應該做為製藥的目的自身。本文提出台灣西藥製劑廠在藥品品質管理上可能發生的倫理問題,嘗試以佛教「八正道」的義理架構來解決製藥之際可能面臨的倫理問題,並以《雜阿含經》與《大智度論》所出之相關思想做為參考的依據。在製劑廠,被授權人員 (Authorized Person, AP) 負責產品的放行,對於品質系統的管理與產品品質的監督扮演著極為重要的角色。本文主張八正道中的「正見」與「正思惟」,是做為一個合格AP的必要條件。並強調只要是符合安全性、有效性的高品質藥品,確實是可以幫助病患解決身體或心理上的疾病。因此,製劑廠是一個幫助病人緩解病痛的行業,透過生產優良品質的藥品,在盡到製藥從業人員的責任與義務的同時,也幫助他人「離苦」。製劑廠在人事的管理與教育訓練上,也可以運用「三學」做為提升人員素質的重要方法。最終,期盼政府對於AP的資格認證與相關的管理辦法早日實施,協助製劑廠在品質系統的管理上,持續進步,朝著落實Best practice的方向努力。;To comply with the GMP guidance, obey drug manufacturing ethics, and to care about drug products quality are drug manufacturers’ duty and responsibility. To build a good business culture should be the major direction of effort for drug manufacturers. The quality of drugs is related to patients’ rights. Therefore, patient-centered should be the purpose of drug manufacturing itself. This thesis raises the quality management ethical issues for drug manufacturers in Taiwan. It attempts to solve possible ethical problems when producing drugs by a practical approach based on a Buddhist Noble Eightfold Path thought framework. It is also according to the thoughts as per the Saṃyukta Āgama Sutta《雜阿含經》and Mahāprajñāpāramitopadeśa《大智度論》. In the drug manufacturing factory, release products is the duty of an Authorized Person (AP). AP is playing a very crucial role for monitoring Quality System Management and drug product quality. This thesis claim that Right View (正見) and Adequate thought (正思惟) of Noble Eightfold Path are necessary principles for being a qualified AP. This thesis also emphasizes that the high-quality drugs meet the safety and efficacy conditions which can help patients to solve physical or mental illness, indeed. Therefore, the drug manufacturer is an industry which can help patients to relief their illness and pain. It also an industry which fulfills the responsibilities and obligations at the mean time also help people to “free from suffering”. With regard to the personnel management and occupational training, drug manufacturer also can apply śikṣā (三學) as the important method for enhancing the quality of personnel. At last, we look forward the government implementing regulatory of the certification of AP qualification. This is to assist drug manufacturers continuously improvement on Quality System Management, and to make effort of keep going on the way to achieve the Best practice.