近年來在我國，有關就業歧視所引起的爭議，已經因各弱勢團體權利意識之覺醒，而有逐漸受到社會的重視，除了一般較為熟知之性別歧視外，尚有其他有關宗教信仰、族群、黨派、身心障礙、語言、年齡及容貌等因素所造成的工作機會或待遇的不平等之現象，也曾引起廣泛的討論，究竟這些現象在我國之嚴重程度如何？我國現行法規制度是否能夠有效因應？有沒必要參酌其他先進國家法制，作禁止歧視之統一性立法？都是值得進一步探討的課題。 因此，本論文針對禁止身心障礙就業歧視制度發展最完備的美國作為探討的對象，首先討論美國禁止身心障礙就業歧視制度之早期發展沿革，包括了禁止身心障礙之概念與理論之簡介以及一九六四年所通過之民權法第七章（Title VII of the Civil Right Act of 1964）、一九七三年通過之復健法（Rehabilitation Act of 1973）之重要規定及對於禁止身心障礙就業歧視問題之影響。其次，則針對一九九０年所通過之美國身心障礙人士法（Americans with Disabilities Act of 1990）作討論。而美國身心障礙人士法乃是禁止身心障礙就業歧視制度之核心規範，因此，本文除了討論該法之立法背景外，同時更針對該法之重要條款規定以及平等就業機會委員會（Equal Employment Opportunity Commission: EEOC）對於該法所頒佈之相關指導原則作一個綜合之分析討論。進而，更針對該法在美國所引發之重大爭議中，選取美國最高法院在最近所作出之最具代表性之六個判決，也對判決作一個綜合之評析，以明瞭其利弊得失之所在及我國可資借鏡參考之處。 再其次，則討論我國目前建構禁止身心障礙就業歧視制度之現狀及所遭遇之困境，主要是對於身心障礙者之就業困境及遭受就業歧視之情形、禁止身心障礙就業歧視之相關規範與制度、身心障礙之就業歧視評議制度運作情形及處理禁止身心障礙就業歧視所引發之爭議等幾個議題作分析，以期能夠對於我國目前建構禁止身心障礙就業歧視制度之現狀及其所遭遇之困境有所瞭解。最後，則以美國處理禁止身心障礙就業歧視問題之經驗，希望能對於我國建立一個正確之禁止身心障礙就業歧視制度之建構方向，以及關於目前我國在處理禁止身心障礙就業歧視問題之一些具體建議。 / Disputes resulted from the employment discrimination have been gradually noticed by Taiwan society due to the awakening consciousness of each disadvantaged minority in these years. In addition to the commonly known of sexual discrimination, other factors of unequal employment and treatment are also widely discussed, such as religion, race, party, disability, language, age and appearance. However, how serious are these phenomena in our country after all? Do existing laws and regulations could solve them effectively? Is it necessary to refer to other modern countries’ legal systems to legislate against discrimination? All of the above are worthy of further discussion. Therefore, America, the country with the most complete legislation system to protect a disability from employment discrimination, is the object for discussion in this article. First to discuss is its early development history, including the introduction of concept and theory, the important regulations of Title VII of the Civil Right Act of 1964 and Rehabilitation Act of 1973 and their influences. Second to discuss is the Americans with Disabilities Act of 1990, which is the core regulation of the legislation system to protect a disability from the employment discrimination; Therefore, in addition to discussing its legislation background, this article also discusses comprehensively of its important regulations and the regulations to implement the equal employment provisions of the Americans with Disabilities Act on it at the same time. Then selects 6 most representative decrees made by Supreme Court of the United State with regard to the important disputes, and also analyze those decrees comprehensively to realize their advantages and disadvantages to find some experiences that could learned in Taiwan. Moreover, is to discuss that the situation and the difficulty in the establishment of the legislation system to protect a disability from employment discrimination, which mainly focus on the analysis of the employment difficulties and discrimination faced by the people with physical and mental disabilities, relevant regulations and legislation system against employment discrimination, operation of committee on employment discrimination, and disputes arose from employment discrimination. Finally, it is expected to establish a correct direction for the establishment of legislation system to protect a disability from employment discrimination and to seek out specific suggestions relevant to problems we have in the management of the employment discrimination faced by the people with physical and mental disabilities through America’s experiences.