我國行政機關工程獎金制度肇始於民國60年間，時值政府積極推動經濟計畫，籌建各項重要基礎工程建設，為鼓勵各機關辦理各項建設工程，提高工作效能，發展工程技術，行政院爰函頒相關工程獎金支給規定據以實施。嗣因時空環境變遷及政府待遇政策轉型，時至今日，現存的工程獎金支給規定，包括「中央政府各工程機關員工工程獎金發給要點」、「中央各級行政機關工程獎金支給原則」及「地方各級行政機關工程獎金支給原則」等3項規定，此外，配合機關組織調整實際需要，另發展出「經濟部水利署及內政部營建署城鄉發展分署之工程獎金支給模式」，共計4套支給規定。 鑒於「平等」、「正義」為世人論事用法之基本原則，亦係檢驗社會制度良善與否之首要價值，因此，公部門待遇之規劃與給與自應符合是項原則與價值體系，惟現行工程獎金制度存有4套支給規定，於適用對象、獎金發給種類、經費提撥方式等相關規定均有所差異，造成相同層級並從事相同工程業務者，卻支領不同額度之工程獎金，不僅引發各機關之質疑與批評，亦有違公平正義原則。 本研究採用文獻分析法及深度訪談法，以羅爾斯的正義論為立基及思考角度，檢視現行工程獎金制度之規劃與給與是否符合正義原則，並輔以嫻熟工程獎金制度實務運作之中央及地方機關之政策利害關係人，以及法制主管機關行政院人事行政總處之業管科長，進行深度訪談及綜合分析，進而分別從法制面及實務面提出研究發現與建議，以期提供政府檢討、評估與修正工程獎金制度缺失及規劃其他各項獎金制度之參考。 / The engineering bonus system for the administrative agencies in Taiwan started from 1970s, when the government was actively involved in the promotion of economic plans and the construction of major infrastructures. In order to encourage the government agencies to undertake various engineering projects, increasing efficiency at work and developing engineering techniques, the Executive Yuan issued relevant engineering bonus systems so that each government agency has a practical stipulation to abide by. Due to the temporal and spatial vicissitudes and the transformation of policies on government compensation, we have currently enforced three engineering bonus systems, including “Directions Governing the Engineering Bonus in each Construction Agency of Central Government”, “Directions Governing the Engineering Bonus in Central Government Agencies” and “Directions Governing the Engineering Bonus in local Government Agencies”. Moreover, in compatibility with the demand for the actual adjustment of government agencies, we also contrived the fourth engineering bonus system, “Modes of Engineering Bonus System for Water Resource Agency, Ministry of Economic Affairs, and Urban and Rural Development Branch, Construction and Planning Agency, Ministry of the Interior.” In light of equality and justice, considered not only the basic standards the public rely on while negotiating and dealing with matters but also the primary values to examine whether the social systems are conducive or not, thus, the planning of the government compensation should correspond to these standards and value systems. However, the current four engineering bonus systems vary in their targets, bonus types, and allotments, leading to a plight where there emerges to be a disparity of bonus pay among dealers at the same level engaging in the same engineering projects, which causes doubts and criticisms among government agencies, and violates the principles of equality and justice as well. Adopting citation analysis and depth interview and basing itself on John Rawls’ Theory of Justice, this research inspects whether the planning and implementation of the current engineering bonus system corresponds to justice principle. Moreover, it is also coupled with meta-analysis and in-depth interviews with policy stakeholders in local and central organizations who are familiar with the functioning of the engineering bonus system and the section chief of the Directorate-General of Personnel Administration. Then, research findings and suggestions will be proposed from a legal and practical perspectives in the hope of providing our government with the review, assessment and correction of drawbacks of the current engineering bonus systems and planning other bonus systems for reference.