The occurrence of corruption attributes to three factors which include subjective conditions, objective conditions and opportunities for corruption. Subjective conditions lie in imperfect humanity; objective ones refer to the necessity to transfer (civil) rights to (state) power;opportunities for corruption turn the potential possibility into reality. For the governance of corrup-tion, we should take action from the following three aspects. As for subjective factors, we should establish individual ethics which depends on“the ethics of responsibility”as the core;we should also integrate the two responsibility ethics of the self and the other through“occupation ethics of responsibility”. In terms of objective factors, we should restrict power from both ethics of power and the structure of power; we should also display the instrumental status of power through the concept that“power should serve the rights”. When it comes to the opportunity factors, we should prevent the authorities from intervening in inter-ests and increase the cost of corruption through the policies of“zero tolerance”and“severe punishment”so as to design an ex-cellent institutional mechanism with the function of retrospection and prevention and to create an honest social atmosphere.%腐败的发生需要具备主观条件、客观条件和腐败机会三个要素：主观条件在于人性的不完美，客观条件在于（民众）权利向（国家）权力让渡的必要性，腐败机会使腐败由潜在可能变为现实。对于腐败的防治也需从这三个方面着手：主观因素上，构建以“责任伦理”为核心的个人伦理，并通过“职业责任伦理”将对自我与他者两种责任伦理连接起来；客观因素上，从权力伦理与权力结构两方面对公权力进行规制，通过“权力为权利服务”理念表明权力的工具性地位；机会因素上，杜绝权力介入利益关系的机会，通过“零容忍”和“严惩处”加大腐败成本，设计具有追溯机制和预防机制的良性制度，创造廉洁的社会氛围。
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