在全球人口結構改變、家庭型態變遷、勞動力市場結構變化、工作型態改變、社會觀念轉變以及企業競爭加劇等大環境洪流變遷下，工作生活平衡議題已成為21世紀重要核心社會政策議題，考驗著各國政府的應變能力與企業因應對策。 而與我國同樣身為亞洲國家之日本，在工作生活平衡議題上已呈現出全盤性之政策規劃，由於目前我國在推行相關友善政策與企業落實面上尚有努力空間，其中更存在中小企業落實程度、行業別施行意願有明顯差別以及企業間溝通平台視同虛設等問題。故本文以日本工作生活平衡政策中，針對企業之法令制定與企業方面之具體作為做全面性之整理介紹。 冀望在面臨同樣時空背景與問題呈現之情況下，日本成功經驗可作為我國擬訂相關工作生活平衡政策與促進企業推行落實之重要參考借鏡，進而使我國全體國民均能享受有效落實工作生活平衡議題之益處。

隨著台灣經濟快速發展，現今女性的教育水準愈來愈高，在社會扮演的角色也愈來愈重要。然而，女性在面對工作生活平衡時，相較男性更受不同角色的衝突所影響；大多職業女性在面臨照顧小孩與工作的兩難時，往往會優先選擇全職照顧子女。另一方面，僱主常以「工作不勝任」、「試用期間不適任」來作解僱懷孕員工理由，或不顧及其安全，照常要求其從事粗重的工作。因此，提供懷孕與產後女性員工一個能夠免於就業歧視、友善對待及兼顧工作與家庭之職場環境為相當重要。 而做為台灣勞工密集、經濟發展主力的中小企業，常被認為因資源短缺而給予員工較為不完善的友善職場措施與福利，難道當中沒有一些中小企業特別著重關懷懷孕與產後女性員工，擁有更完善之相關友善職場措施規劃嗎？因此，本文欲探討曾於中小企業CSR獎中【幸福職場】項目的企業，再與非得獎企業分別於「達到法規標準相關友善措施」、「法規規範以外相關友善措施」、「措施自由使用度」三大項目進行比較，從而深入了解台灣中小企業對於懷孕與產後女性員工之友善職場措施規劃與實施狀況為何，希望藉由此研究歸納出一些管理實務建議給予中小企業作參考之用。 / As Taiwan’s economy is developing rapidly, women’s education levels get much higher, and their social roles become more important. However, when most of employed women facing the conflicts between taking care of their children and their jobs, they always choose to spend their time fully with their children in priority. On the other hand, employers often use “job incompetence” or “incompetence during probation” as excuses to dismiss pregnant employees, or disregard their safety and instruct them to deal with tough works as usual. Therefore, it is essential to offer pregnant and after-partum female employees a friendly workplace environment. Taiwan SMEs, being the most labor-intensive and the main power of Taiwan economic development, are always known as providing employees with few well-instructed friendly workplace practices and welfare due to lack of resources. However, does it mean that no SMEs have ever offered pregnant and post-partum employees friendly workplace practices? Therefore, this study wants to investigate those companies which have been awarded [Happy Workplace] prize of SMEs CSR prize, and then compare to those companies which have not yet awarded in terms of “meeting regulatory standards”, “more than regulatory standards” and “the freedom to use” of friendly workplace practices for pregnant and post-partum employees, so as to understand deeply the situation of implementing those related practices, and provide some practical advices to Taiwan SMEs for future use.