扶輪之宗旨在於鼓勵並培養以服務精神為可貴事業之基礎，尤其著重於鼓勵與培養：
The Object of Rotary is to encourage and foster the ideal of service as basis of worthy enterprise and, in particular. to encourage and foster:

第一：增廣相識，為擴展服務之機會。
First: The development acquaintance as an opportunity for service.

第二：在各種事業及專門職務中，提高道德之標準，認識一切有益於社會的業務之價值，及每一扶輪社員應尊重其本身之業務，藉以服務社會。
Second: High ethical standards in business and professions; the recognition of the worthiness of all useful occupations; and the dignifying by each Rotarian of his occupation as an opportunity to serve society.

第三：每一社員能以服務精神應用於其個人事業及社會之生活。
Third: The application of the ideal of service by every Rotarian to his personal, business and community life.

第四：透過結合具有服務精神之各種事業及專門職務人士，以世界性之聯誼，增進國際間之瞭解、親善與和平。
Fourth: The advancement of international understanding, goodwill, and peace through a world fellowship of business and professional persons united in the ideal of service.