本論文之分析架構，共分為五章，第一章為緒論，其次為以往文獻之介紹，第三章為 理論模型之建立與分析，第四章為實證資料與結果之說明，第五章結論。 回顧以往有關已婚婦女勞動供給之研究，鮮少有人從大小不同家庭的結構角度，來探 討已婚婦女的勞動供給差異；而依我國國情顯示，折衷式家庭在我國現行的家庭結構 當中，占有相當高的比例，大小家庭別可能對婦女的工作意願有不同的影響。因此， 本文將嘗試從大小家庭結構別的角度來探討已婚婦女的勞動供給行為。 在模型的建立方面，我們將新古典的家計模型予以修正，加入大家庭所特有的影響變 數與所得稅的因素，重新建立一個追求效用極大的家計分析模型，並據以導出已婚婦 女的勞動供給函數。 在實證方面，我們利用行政院主計處於民國七十五年五月所舉辦的「勞動力暨人力運 用調查」資料，從中篩選有關於大家庭中最年輕一對夫婦的相關資料與小家庭的資料 ，作為分析比較的基礎；在計量方法上，我們先利用J. HECKMAN的二階段分析法，將 前述資料稍作調整，再運用一般的迴歸分析來作差異比較。 本文之研究目的，不僅是為對已婚婦女的勞動供給行為，有更進一步之認識，更試圖 藉由所得稅層面對大小家庭婦女勞動供給的探討，來瞭解所得稅是否能在大小家庭結 構的變化中，扮演一個重要的角色，這個研究結果，或許對日後我國社會福利制度的 建立有實際參考的價值。

本研究主要目的是編製一個適用於已婚婦女之綜合壓力量表，量表內容除了以往研究 壓力者常使用之重大生活事件之外，還包含了日常生活中經常出現的小困擾（例如， 東西要用時找不到）。此外，本研究想了解已婚婦女就業與否、家庭型態、生命週期 與壓力之間的關係，並探討這三個變項之間有無交互作用。 受試為台北地區366 名已婚婦女，調查工具為自行編製的已婚婦女綜合壓力量表，將 以問卷方式進行調查。 論文內容共一冊，約五一六萬字，分為四章。第一章研究目的與文獻探討、第二章研 究方法、第三章研究結果與討論、第四章結論、檢討與建議。

隨著經濟的快速成長，我國已漸由農業社會步入工商業社會。不可避免的，社會結構 與人們的生活型態均鈊生了顯著的改變。本研究即在探討在此種改變下，已婚婦女的 生活型態，及其與罐頭食品的購買行為間之關係，並以台北市及新營市作為實證研究 的地區。各章內容如下： 第一章緒論。說明研究動機、研究範圍及研究目的。 第二章理論基礎與文獻探討。說明行銷觀念與市場區隔化理論，購買行為簡單模式， 及生活型態之意義、衡量與分析。 第三章研究方法。說明整個研究之研究架構。 第四章生活型態區隔剖析。說明經因素分析和集群分析後，已婚婦女生活型態之因素 構面，及各生活型態集群特徵之剖析。 第五章各集群之罐頭食品購買行為。說明各集群在購買動機、購買信念及購買態度上 之差異。 第六章結論與建議。說明本研究之結論及其在行銷上之意義與應用，並作進一步研究 之建議。

1980年代初期，受到世界各國自由化及民營化思潮的影響，我國於1996年電信三法通過後，並於當年7月1日電信總局正式改制，將電信組織一分為二，一為掌握各項電信監理事務的行政機關----電信總局。另為負責營運電信事業---中華電信股份有限公司。隨著電信業務的開放，中華電信公司亦步亦趨的朝電信民營化發展邁進，對於一向工作穩定的公務人員影響顯著，尤其已婚的女性員工對於公務員身分的改變更是極鉅，在此即將民營化的過程中，對員工產生何種衝擊，值得深究。 有鑑於此，本研究主要針對電信機構內正式公務人員，對於民營化認知及家庭、工作滿意度三大面向加以探討，並分析三者關係，以期了解目前電信機構女性員工對於民營化的認知及家庭、工作生活滿意的看法。其研究對象為大台北地區電信機構已婚職業婦女為主，經由立意抽樣，採問卷調查法，分別抽樣調查中華電信公司及電信總局二個單位，共發出750份問卷，回收673份，扣除無效問卷19份，有效問卷計654份，有效回收率為87.2﹪。研究資料之統計分析，主要採SPSS統計套裝軟體，而所用的統計方法，採次數分配、百分比、因素分析、T檢定、變異數分析、雪費多重比較檢定及皮爾遜積差相關分析。 本研究發現有下列四點，敘述如下： 一、個人特質的不同，在家庭生活滿意度六個因素中的差異 1. 年齡不同，僅在親子關係及家事負荷達到極顯著的差異。 2. 教育程度不同，僅在家事負荷及家事分工達到顯著的差異。 3. 服務部門不同，僅在親子關係達到顯著的差異。 4. 服務年資不同，在親子關係及家事負荷達到極顯著的差異，而在夫妻相處達到顯著的差異。 5. 職位或資位不同，僅在家事分工達到相當顯著的差異。 6. 每月薪資不同，在親子關係、家事負荷、家事分工達到相當顯著的差異，在親屬關係達顯著的差異，但在其他因素中並未達到顯著的差異。 二、個人特質不同，在工作休閒生活滿意八個因素中的差異 1. 年齡不同，在工作升遷、工作壓力達到極顯著的差異，在工作成就感及彈性工作達到相當顯著差異水準。 2. 教育程度不同，在工作壓力、薪資福利達到相當顯著差異水準，在工作成就感達到顯著的差異，同事情誼達到極顯著的差異。 3. 服務部門不同，在工作壓力達到極顯著的差異，而在薪資福利及同事情誼達到顯著的差異。 4. 服務年資不同，在工作升遷、工作成就感、休閒實現及彈性工作達顯著的差異，而在工作壓力達到極顯著的差異。 5. 職位或資位不同，在工作升遷達到顯著的差異，在薪資福利達到相當顯著差異水準，而在同事情誼達到極顯著的差異。 6. 每月薪資不同，在工作升遷達到顯著差異，在工作成就感及薪資福利達相當顯著差異水準，而在同事情誼達極顯著差異。 三、個人特質不同在民營化的認知七個因素中的差異 1. 年齡不同，在環境適應達相當顯著差異水準，而在保障福利及升遷發展達極顯著差異。 2. 教育程度不同，僅在環境適應及升遷發展達相當顯著差異水準。 3. 服務部門不同，僅在改制衝擊達到顯著的差異。 4. 服務年資不同，在競爭力及保障福利達極顯著差異，而在升遷發展達顯著的差異。 5. 職位或資位不同，僅在競爭力、改制衝擊及保障福利達到顯著的差異。 6. 每月薪資不同，在競爭力達相當顯著差異水準，而在保障福利及升遷發展達到極顯著的差異。 四、家庭與工作休閒滿意度有顯著之正相關，但二者與民營化認知並無顯著相關。 本研究在了解已婚職業女性對於民營化認知、家庭與工作休閒生活意識之關係後，並提出建議：1.希望女性員工尋求家人支持協助家事分工2.重視專業技能培養、工作自我調適及重視休閒3.電信機構建立公平升遷制度、工作分配公平4.鼓勵員工進修訓練並建立公司願景5.政府立法保障員工權益6.資本大眾化優惠員工認股，以期達到「三贏」的局面。並藉此研究提出今後研究課題，做為後續研究相關領域的參考。

一般社會大眾的刻板印象為：女性事業成就高，一定還沒結婚，或家庭不幸福；本研究即據此導出研究問題：「有婚姻家庭與無婚姻家庭之高成就女性主管，其事業發展與家庭生活的種種面向為何，其自我評價是否會因為婚姻家庭的有無而有所不同？」研究者採用質性研究方法，藉由訪問四位四十歲以上的高階女性經理人(已婚者與單身者各半)，來了解女性經理人面對家庭與事業的心理調適歷程與自我評價狀況。 研究結果如下： 1. 已婚受訪者積極主動、勇於面對和解決問題的人格特質，對於其工作與家庭生活的適應具有決定性的影響，且處於不同的家庭發展階段，其適應的狀況也不同，無法單純以「資源有限假說」或「資源擴張假說」來解釋。 2. 已婚女性受訪者的家庭與工作生活是處於同一個系統當中，彼此會相互影響、扶持。 3. 無論結婚與否，受訪者都或多或少能從家庭中獲得社會支持，如單身者因為與父母同住，所以能得到原生家庭的支持。 4. 單身受訪者因為沒有婚姻的負擔，所以初期對工作的承諾感和企圖心很高，往往因過度投入工作而忽略了其他生活面向的平衡發展。 5. 對於本研究的受訪者而言，結婚與否對其目前的自我評價並無影響。 最後，研究者根據研究過程與結果提出建議。 第一章 研究動機 ……………………………….1 第二章 文獻探討…………………………………5 第一節 工作生活的適應 ……………………7 一、 學習男性典範……………………7 二、 高階女性主管的適應……………9 第二節 家庭生活的適應 ………………12 一、已婚者 …………………………12 1. 資源有限假說 ……………13 2. 資源擴張假說 ……………17 二、單身者 ………………………19 第三節 女性主管的生涯曲線 …………22 第三章 研究問題 ……………………………27 第四章 研究方法 ………………………………28 第五章 結果與討論 …………………………36 第一節 女性經理人的工作歷程 ……36 第二節 已婚女性經理人的家庭生活歷程 51 第三節 單身女性經理人的生活 ……66 第四節 女性經理人的生涯特徵 ………74 第六章 結論 …………………………………81 第七章 研究限制與建議 …………………85 參考文獻 ……………………………………87 附錄一：研究參與同意書 附錄二：訪談大綱 / Managers are often stereotyped as a man’s job in the public eye. Thus, female managers usually have to conceal their feminine characteristics and imitate their male colleagues’ behaviors in order to fit in the existing managerial culture. This may cause high pressure for them and make them lose their flexibility and energy. At the same time, married female managers are expected to be good wives and mothers. As for single females, although they can devote all their efforts to their work, the social support they have is less than married female managers. Many negative impressions are put upon them, such as people regarding them as too ambitious to be good women. To sum up, female managers are faced with many difficulties both in their work and family lives. This study would focus on how they deal with their demanding lives and how they evaluate themselves under traditional value system of our society. Four female executives- two of them are married, and the others are single- were interviewed in depth. Due to high pressures in the working environment, all four interviewees reported they tried to act like men in the beginning of being managers. Two of them (one is married, and the other is single) had a very difficult period in their careers. They felt extremely tired and anxious all the time. They were irritated because they were so worried about their performance that they became burnt out. Fortunately, they both left their work temporary and found ways of releasing the pressures so that they could get rid of the ‘ burn out’ syndromes and promote their quality of lives. The married interviewees’ life qualities depended on which family stages they were in. When the interviewees’ children were very young, they needed to spend lots of time and energy on being mothers. They reported that they were exhausted then, and could not handle so many requirements of different roles at the same time. But as their children grew up, the load of being mothers decreased. Meanwhile, as a manager for several years, they learned many problem-solving skills in their jobs, so they could take active strategies to solve the problems in their families. They felt they could manage these roles well now. It was also reported that the married interviewees’ family and work lives interacted with each other. Their work experiences could diffuse into their family lives. What they learned from the families could also help them deal with business. Different from the married interviewees, the single female managers mainly concentrated on their works. They still lived with their original family so they could get support from their parents and siblings. But they indeed got involved in their work too much that they started to ignore other aspects of their lives. One interviewee discovered that she was completely sensible and could not feel the emotions in her mind. She lost her feelings due to putting on professional mask for a long time. The other felt really unhappy in her thirties because of exhaustion. Now they both try to enrich their lives with things other than work. The four interviewees were not satisfied with themselves before. However, after reflecting the meanings of their lives in the middle age, they gained new insights about themselves. They all said they were satisfied with themselves now, despite being married or single, and all believed they would be better in the future.

女性軍訓教官具有陽剛之軍人身分被要求凡事以服從為天職，工作性質、負荷與男性軍訓教官並不因性別而調整工作內容。再者為迎合學校及家長的期望，軍訓教官不但擔任許多非制度面的角色，工作量也與日俱增。然女性軍訓教官仍需肩負較多的家庭責任，換言之，其除了職場的工作壓力之外，在家庭中亦承擔傳統觀念對女性角色的期待壓力。因此，女性軍訓教官之家庭親子關係與生活滿意情形值得深究。 本研究採質性研究深入訪談法，以臺北市政府教育局所屬已婚且育有子女的12位女性軍訓教官為訪談對象，經歸類分析所得研究結果發現如下： 一、權威管教，嚴母慈父 已婚育有子女之女性軍訓教官受到傳統權威管教方式，其每天忙於工作與家庭生活，通常會以恩威並濟方式管教子女，對子女的要求較高。 二、工時延長，影響生活 女性軍訓教官工作時間長，宿舍管理及24小時備勤使得同時面對不可預測的角色衝突之煎熬及壓力，對於已婚育有子女的女性軍訓教官的家庭而言壓力相對是重的。 三、母職天性，家事吃重 在現實生活雙薪家庭中的母親不僅是家事的主要勞動者，同時也扮演教養子女的主要角色。研究發現「女為主，男為輔」仍是受訪女性軍訓教官家庭中家務分工的主流模式。 四、轉化學生，互動良好 女性軍訓教官大部份進入學校場域是基於對「女教師之認同」，最大的成就就是感受到學生喜愛，輔導學生心智轉換變好、協助學生處理問題或幫助找到問題的解決方法，讓學生恢復到正軌。 五、升遷機會、隨緣以對 本研究發現從受訪女性軍訓教官發現其對升遷的看法是隨緣順其自然；而服務年資較短者及尚未晉升中校階級對升遷是不抱希望，這顯示女性軍訓教官對於升遷認為是沒有機會的。 六、重視休閒，休憩為主 女性軍訓教官休閒生活是在家休息為主，有些於假日從事親子戶外活動，少部分寒、暑假視經濟條件情況規劃全家出國。其休閒知覺自由度並不低，在休閒需求方面，具有較高的認同感。 根據以上研究結果，提出具體建議如下：（一）推動軍訓教官師資合格化，降低工作不確定感；（二）拔擢優秀人才，提高工作滿意；（三）適度運用校內人力，營造合諧組織氣氛；（四）開設選修課程，提昇學生生活輔導成效；（五）提供協助幼兒托育，降低育兒情緒壓力；（六）加強女性軍訓教官之支持系統，減少家庭與工作的衝突；（七）重視親子溝通品質，維持良好的關係；（八）積極參與在職進修，增加工作成就感；（九）釐清善用替代角色，提升家庭幸福感；（十）積極生涯規劃，爭取自我實現。 / Due to their virile military status, female military education officers are required to obey orders as part of the profession; their assignments and burdens are never adjusted because of gender difference. Moreover, to meet expectations of school authorities and parents, military education officers in general have to assume roles that may not be specified in the system, thus increasing their daily work. Female officers, however, need to take more familial responsibilities. That is to say, they must face the pressure from work place as well as the pressure from family, caused by traditional expectations of female roles. It is, therefore, worthwhile to investigate the familial/parent-child relationship and life satisfaction of female military education officers. This study adopts qualitative research method and interviews, in depth, 12 female military education officers working in schools supervised by Department of Education, Taipei City Government, who are married and raising children. After categorization and analyses, the findings are listed as follows: I、 Discipline through authority—strict mother vs. kind father Owing to the traditional training and requirements by profession, plus a busy schedule imposed upon life and work, married female officers mostly resort to authority and favors at the same time when disciplining children, thus appearing to be more demanding. II、Prolonged working hours—familial life affected With long office hours as in school dormitory management or on duty around the clock, female officers have to tackle pressure resulting from unpredictable role conflicts, which is comparatively intense for subjects’ families. III、Family as focus—housework amassed In actual life, the mother in a double-income family not only does most housework, but also plays a major part in bringing up children. This study discovers that “female as primary, male secondary” remains the prevalent model for housework sharing in subjects’ families. IV、Transforming students—positive interaction encouraged Most female military education officers applied to assignments in school settings because they identified themselves with “female teachers.” And their greatest sense of accomplishment comes from being liked by students, success in counseling, assisting students in solving problems or finding solutions to problems, and helping them get back to enjoying their student life. V、Promotion opportunities—whatever turns up is accepted According to this study, the interviewed female officers’ attitude toward future promotion may be summed up as “whatever turns up is accepted.” The juniors with few years of service and those not yet awarded the rank of major do not consider themselves hopefuls, which may indicate that most of them do not believe they stand a chance in promotion. VI、Leisure is emphasized—relax at home When off duty, most female officers stay at home and relax; some may participate in outdoor activities with children on holidays, and depending on financial circumstances, few may take a family trip overseas during winter or summer vacation. While the subjects show considerable leisure awareness, they display high conformity regarding leisure requirements. Based on study findings, concrete suggestions are listed as follows: (1) military education officers are certified and legalized as regular teachers to reduce work instability (2) excellent personnel are promoted to guarantee job satisfaction (3) human resources from other departments are properly utilized to cultivate a harmonious working environment (4) relevant electives are offered to enhance student counseling (5) daycare is provided to reduce child-raising pressure (6) the support network for female military education officers is facilitated to minimize conflicts between family and work (7) quality of parent-child communication is emphasized to maintain good relationship (8) sign up for training in job to uplift sense of achievement (9) substitute roles are clearly defined and properly utilized to improve familial relations (10) career planning is strongly recommended for self-realization.

警察勤務是24小時晝夜輪替服勤，其工作性質具高度危險性、辛勞性、不確定性及機動性，警政署規劃逐年降低男女警員員額十比一的錄取比例限制，未來女警人數勢必增加且在未來人力運用上，女警扮演日益重要的角色。以往女警在警界中往往扮演邊陲角色或擔任性質單純的內勤工作，現在的勤務卻是包羅萬象，諸如，值班、巡邏、交通整理、執行擴大路檢、追捕逃犯、緝毒肅槍等勤務。如此，女警要面對多元複雜的治安環境及兼顧家務，此舉是否導致她們面臨角色衝突，女警的角色是否必須有所調整，為值得探究的課題。 本研究採用質性研究法中的深入訪談法，以基隆市警察局機關編制內已婚且育有子女的12位女警為訪談對象，以探討女性員警之親子關係、角色期望與衝突，以期深入了解女性員警的生活及所面臨的問題，並探究其在扮演多重角色時，如何有效因應身兼工作角色及家庭角色。訪談所得資料，經歸類、分析所得研究結果： 一、親子關係、權威管教 受訪者受到傳統觀念的影響，再加上雙薪家庭，工作時間長且工作時間日夜顛倒，壓縮到陪伴子女的時間，親子間互動減少，然而必須在短暫的時間內傳遞溝通的訊息，避免子女出現偏差行為，所以大多數受訪者採取權威式管教方式，並設定規範要求子女遵守。 二、經濟考量、從警主因 受訪者當初選擇進入警界的原因，經濟因素是女性選擇從警的主因之一，另一項原因就是崇拜警察陽剛、打擊犯罪的正義形象。 三、母職扮演、傳統依舊 受訪者對於「母職」與「妻職」的角色，仍無法擺脫傳統的性別角色與義務，她們通常把家庭與教養視為自己理所當然的責任與義務，不得不犧牲自己的時間，滿足子女與先生的需求。 四、兼顧子女、負荷頗重 受訪者對於學齡前子女教養工作花費的許多時間與精力，超出體力的負荷，有時會將子女帶進辦公處所，一邊工作、一邊照顧子女與指導作業；如果先生無法分擔家庭事務工作，更增加受訪者的壓力，而無法調適的情形，感到蠟燭兩頭燒的窘境。 五、角色衝突、尋求支持 受訪者在面臨工作與家庭事務衝突時，最重要的是尋求支持系統，例如長輩的照顧、辦公室的托育等；另一方式就是會找尋丈夫、家人、朋友聊天獲抒發己見以獲得暫時的安慰或者聽音樂、做運動紓解壓力，這些都是對於受訪者感到有效的策略。但是女警在專心追求事業的同時，仍會配合家庭運作，以家庭生活為重心，畢竟維持家庭生活運作仍然是女性員警的最終考量。 本研究依據研究結果，提一些建議：一、對警察機關的建議：舉辦健康親子休閒活動、宣導女警角色、強化性別平等教育、合理勤務時間、紓解工作壓力、協助育兒托育、適當的女警輪調制度；二、對已婚女警的建議：提供社會支持、重視家庭溝通、做好時間管理、尋求支持，善用資源、平權的家務分工。 關鍵字：已婚女警、親子關係、多重角色、角色期望、角色衝突 / Police staff works round the clock and on a shift basis. Their jobs involve high risks, physical strength requirements, uncertainty and mobility. On a year-by-year basis, the National Police Agency is planning to lift the 10:1 quota for male and female recruitments. Increase in the number of female police staff, therefore, is foreseeable. In terms of human resources management, policewomen will play an increasingly important role in the industry. In the past, policewomen were normally assigned to minor tasks or less complicated office works. Now their roles are becoming versatile, having to fulfill different job requirements including shift works, patrolling, traffic conduction, roadside inspection, chasing criminals, combating guns and drugs, etc. They have to deal with a diversified and complicated environment for public security and to fulfill their family responsibilities at the same time. Are policewomen, therefore, facing role conflicts? Do they need role adjustments? These are all issues worthy of further exploration. In this research, we adopted the In-Depth Interview approach, one of the Qualitative Research methodologies, and have interviewed 12 married policewomen with children, who are working for the Keelung City Police Bureau. The purpose is to achieve an in-depth understanding of the life of these policewomen; the parental relationship, role expectation and role conflicts; as well as various problems they encountered. We also tried to understand the approaches they took to achieve an effective work/family balance when dealing with their multiple roles. The results of the interview have been classified and analyzed, and are summarized below: 一、Parental Relationship and the Authority Teaching Style Most of the interviewees are influenced by traditional concepts. Facing the pressure of double-income families, as well as lengthy and irregular working hours, they are forced to squeeze the time spent with their children. The interaction between parents and children, therefore, is reduced. Having to communicate with the kids within limited time and minimize undesired behaviors from the children, most of the interviewees adopt the authority teaching style. They set up rules and asked their children to follow. 二、Financial Considerations – The Key Reason for Selecting Police Jobs For female police staff, one of the key reasons for joining the police force is financial considerations. Another reason is their adoration of the “manlike” nature of the police jobs and their positive image in combating crime and protecting justice. 三、 The Traditional Role as a Mother In terms of their roles as a “mother” and a “wife”, the interviewees still could not free themselves from the traditional roles and obligations for the gender. They believed that they had unshirkable responsibilities to look after the family and educate the children. They have no choice but to sacrifice their own time to satisfy the need of their husbands and children. 四、 Childcare – a Heavy Load The interviewees have spent tremendous time and energy in looking after and educating their preschool children. They felt physically overloaded. Sometimes they needed to bring the kids to offices so that they could, while working, look after the kids and help with their homework at the same time. The pressure would become worse if their husbands were unable to share the house chores. Some interviewees felt themselves “a candle burning at both ends”, having difficulties in adapting themselves to the situation. 五、Role Conflicts and the Need for Support When facing a role conflict between family and work, the interviewees felt it most important to turn to a support system. For example, they would seek help from the elders in the family for help, or rely on the childcare services from the employers. Other methods for temporary relief are to talk with their husbands, families or friends, listening to music or join sport activities. These are all effective strategies for the interviewees. While striving for their career, policewomen are still required to remain family-focused and support all family activities, since family care is still reckoned as their ultimate goal of life. Based on the results of this research, we wish to provide the following recommendations: (1) For police agencies: We recommend to arrange parental/children activities, provide education on the roles of policewomen, enhance education on sexual equality; review and ensure reasonable working hours, provide childcare supports and build up a good rotation system for policewomen. (2) For married policewomen: Provide social supports, improve communication within the family, develop time management skills, solicit external supports, improve resource management and ensure equality in the sharing of housework. Key Words: Married Policewomen, Parental Relationship, Multiple Role, Role Expectation, Role Conflicts

近年來在性別主流化的趨勢下，各類國家考試紛紛取消男女報考的性別限制，以往調查人員特考每年招考一期，每期平均招考80人，女性名額卻僅5至10人，自民國95年調查班第44期招考已撤除男女名額之限制，大幅增加調查局女性同仁人數，女性調查官的增加，為一向清一色以男性為主的調查局注入新的機會與挑戰。已婚女性調查官如何兼顧家庭與工作，渠等工作滿足的情形與家人關係等值得深入探究。 本研究以調查局除局本部外，全省北中南東各外勤處站之已婚女性調查官為研究對象，採取立意抽樣，選擇10位資訊豐富且具代表性之已婚女性調查官以深度訪談法進行研究，訪談大綱分為個人特質、工作滿足及家人關係三個部分，訪談過程中力求秉持嚴謹、誠信、人身安全、隱私等研究倫理原則。本研究結論如下：一、優渥待遇，提昇工作滿足─受訪者均表示調查局優渥的薪資以及福利，是其工作滿足與成就感的來源之一；二、對於職場文化的不適應，將會影響同仁工作滿足的程度；三、主管過度的關心，會造成屬下在工作上的困擾與壓力，連帶影響渠工作滿足以及家人關係；四、公正客觀的績效考評制度，能夠增強同仁的工作滿足與工作投入程度，並且引導同仁走向正確的工作方向；五、家人支持，工作家庭得兼─能夠得到家人的諒解與支持，是已婚女性調查官兼顧工作與家庭的最大原因；六、工作使然，自信自主兼具─工作性質特殊，養成女性調查官獨當一面、自主自信的個性；七、心靈契合，創造夫妻和諧─無論配偶的觀念以及職業為何，只要夫妻能夠理性溝通，相互體諒，就能夠創造良好的夫妻關係。 根據上述研究結論，本研究之建議如下：一、改革考評制度，鼓舞信心；二、透明升遷管道，重建信任；三、強化各項設施，安心工作；四、定期活動參訪，家人支持；五、貫徹倫理守則，行政中立。本研究後續研究方向為擴大研究範圍，及擴大研究對象，以期研究內容更加豐富完整。 / With the trend of gender mainstreaming in recent years, gender limitations have been removed from applicant qualification of many national exams. Since 1996, the year the limitation on the numbers of male and female applicants was removed from the applicant qualification of the Special Examination for Investigation Agents of the Ministry of Justice Investigation Bureau, the number of female agents in the Investigation Bureau has been increasing significantly. New opportunities and challenges have been injected into the Investigation Bureau where most agents were male. How do married female Investigation Bureau agents look after both their families and their work? Issues such as their job satisfaction and their relationships with their families are worthy to be further explored. In this study, 10 experienced and representative married female Investigation Bureau agents were selected via purposive sampling as subjects for an in-depth interview. The interview contains 3 parts: the personal quality part, the job satisfaction part, and the family relationship part. The conclusions of this study are listed below: 1.High salaries and benefits offered by the Investigation Bureau help to increase job satisfaction. 2.Not being able to adapt to the workplace culture may influence colleagues’ job satisfaction. 3.Overconcern from a supervisor creates pressure and disturbance in an employee’s work and further influences employee’s job satisfaction and employee’s relationships with their families. 4.An objective performance evaluation system helps to increase employees’ job satisfaction and devotion to their work, leading them to the right direction at work. 5.Understanding and supports from families are the most important reasons behind married female Investigation Bureau agents being able to look after both their jobs and their families. 6.The special properties of the job make female Investigation Bureau agents more independent and confident. 7.As long as a couple can communicate with each other rationally and try to understand each other, no matter what their jobs are, they can build a wonderful husband-wife relationship. According to the research findings, this study proposes the following suggestions: 1.Improve the performance evaluation system to develop a more comprehensive and fairer evaluation method. 2.Build open and fair channels for promotions. 3.Build various facilities (e.g. nursery rooms and lady’s rooms) for female employees to work without worries. 4.Hold all kinds of activities and invite employees’ families and friends so that they can understand more about the job content in the Investigation Bureau. 5.Carry out work ethics and administrative neutrality.

婦女的勞動供給行為，一直是勞動經濟學的主要課題。就長期趨勢來看，女性勞動供給有不斷增加的情形，其中尤以有偶婦女為然，她們對各國的經濟發展實功不可沒。另外，因應景氣變化的短期波動，有偶婦女的勞動參與率呈現了可觀的多變性。由於，這些異於其它勞動力的特性，吸引了許多經濟學家的研究興趣，並設法探討影響有偶婦女勞動行為的決定因素。 在影響有偶婦女勞動行為的決定因素中，所得稅是個不能忽視的重要因子。一般認為高稅率會打擊個人的工作意願，特別是在採行合併申報制的國家，所得稅常被稱為對婚姻的懲罰。註一我國在78年度以前所申報的個人綜合所得稅都是採行夫妻合併申報制度來申報，而在78年12月30日修法通過納稅義務人在申報79年度以後的個人綜合所得稅時，准許納稅義務人之配偶得就其薪資所得分開計算稅負，再由納稅義務人合併報繳，以減輕薪資所得者稅負及避免現行稅制對夫妻形成婚前婚後稅負不同之不合理現象。 本文的研究目的即在探討此項稅制改革對有偶婦女勞動供給是否有上述立法理由的實證效果，以彌補目前國內研究所得稅對婦女勞動供給影響的文獻所未及的課題(如單驥，1988；梁正德，1987)。 第二節 研究方法與資料的限制 傳統的勞動供給理論，主要是透過個體經濟學〝極大化個人效用函數〞之分析模式，來引申個人的勞動供給函數。由於該理論僅將勞動者的時間配置分成工作和休閒兩種型態，所以對於擁有繁重家務工作的已婚婦女來說，該理論是不適合來分析已婚婦女的勞動行為。註二 因此，本研究沿用Gustafsson(1992)中的新古典勞動供給模型，來修改上述傳統的勞動供給理論，並加入所得稅因素於預算限制之中，藉由極大化修正後的個人效用函數，以求得已婚婦女的勞動供給函數。然後將實證資料代入本研究所設定的實證模式中，進行驗證分析。 在實證資料方面，因為本研究探討租稅改革對已婚婦女勞動供給的影響，所以我們利用租稅改革前後各兩年(78至80年)的人力運用調查資料(由行政院主計處於每年5月所舉辦)以估計已婚婦女勞動供給函數。在操作方法上，我們分成4部份，首先我們分別設算租稅改革前後的婦女稅後薪資，接著運用Heckman的二階段分析法，針對前述的實證資料作必須的調整，以克服所謂的樣本選擇偏誤問題(Heckman 1980)，再來將經過上述調整後婦女的稅後薪資，配合相關的變數，針對已婚婦女的勞動供給，做一般性迴歸分析與勞動參與率的logit分析，並且檢定78、79年的已婚婦女勞動供給線性迴歸式是否有結構性變動，最後進行78、79兩年的交叉預測分析。 研究結果，獲致下列幾點發現： (一)、稅改前後儘管設算的平均邊際稅率已大幅降低，但影響已婚婦女勞動供給的因素仍呈現一致的結果： 1、就未滿6歲子女數(CH6)一項而言，它具有顯著的負向影響，會妨礙已婚婦女外出工作。 2、就已婚婦女的工作身份是雇主(B2)、自營作業者(S2)或受私人雇用者(P2)三項而言，它們均正面、顯著地影響已婚婦女的勞動工時，換另一個角度來看，這表示已婚婦女的工時均較受僱於公營事業者為長。 3、就稅後工資一項而言，它的增加將顯著地增加已婚婦女本身的勞動工時。但是增加的工作時數(即稅後工資項的係數)卻有逐年下降的趨勢，這表示雖然平均邊際稅率降低了，但稅後工資的邊際效果也在降低，因此最終的勞動工時變量有可能會呈現穩定的態勢。 (二)、78、79兩年的勞動供給與勞動參與的交叉預測分析： 不論是勞動供給(時數)或是勞動參與(%)，兩者在分開計稅制度下的數值幾乎都比在合併計稅制度下的數值要高，而且兩數值差距的變動趨勢也會隨著已婚婦女不同的分類而有不同的變動方向。如以未滿6歲子女數為分類標準，則隨子女數增加，變動趨勢是逐漸上升的；若是改以年齡為分類標準，則變動趨勢是先上升後下降，符合生命週期的特性；如果換成以教育年限來區分，則變動趨勢大體上呈現上升的現象，符合一般的預期。 就整體樣本來看，則有下列的重要結果： (一)、分開計稅的新制的確有增加已婚婦女的勞動工時與勞動參與率的政策效果。其中在勞動工時方面：年齡介於30到35歲、教育年限為18年、有1個未滿6歲子女、主要工作身份為自營作業者的已婚婦女對78年租稅改革(稅制由合併課稅變成分開課稅)的反應為最大(ΔW=6.699、eC=4.08、ΔLC=27.33)，至於對78年租稅改革反應最小的則為年齡介於25到30歲、教育年限為6年、沒有未滿6歲的子女、主要工作身份為私人雇用的已婚婦女(ΔW=0.092、eC=0.46、ΔLC=0.042)。而對79年租稅改革(稅制由分開課稅變成合併課稅)之反應最大者為年齡介於25到30歲、教育年限16年、有3個未滿6歲子女、主要工作身份為私人雇用的已婚婦女(ΔW= -1.809、eC=1.66、ΔLC=-3)。至於稅改反應最小者則是年齡介於35到40歲、未受教育、無未滿6歲子女、主要工作身份為自營作業者的已婚婦女(ΔW= -0.007、eC=0.48、ΔLC=-0.003)。在勞動參與率方面：其中以年齡介於35到40歲、教育年限6年、有4個未滿6歲子女、主要工作身份為自營作業者的已婚婦女對78年租稅改改革的反應最大(勞動參與率由0.2936上升到0.6240，增加了33%)。而反應最小的，則大致是教育年限為18年、受雇於政府機關的已婚婦女，其勞動參與率幾乎不變。對79年租稅改改革反應最大的則是年齡介於30到35歲、教育年限6年、有4個未滿6歲子女、主要工作身份為私人雇用者的已婚婦女 (勞動參與率由0.6606下降到0.5682，減少了9%)。至於反應最小的，則與78年的結果大致相同，也是教育年限為18年、受雇於政府機關的已婚婦女。由於78年的平均邊際稅率大於79年的平均邊際稅率及78年的稅後工資邊際效果大於79年的稅後工資邊際效果可看出，一旦在78年適用會減輕稅負的新制時，它所造成的減稅效果是明顯大於79年的減稅效果。 (二)、但就政策效果的大小來看，此與Gustafsson (1992)的研究結果相比，卻是小巫見大巫，深究其原因，乃是瑞典採行的是已婚婦女獨立計算其所得稅負，而非我國僅允許薪資所得一項可分開計稅而已。因此，就提升我國已婚婦女勞動供給時數、勞動參與率的租稅工具來看，還有很大的發揮空間。 所得稅申報制度變動對已婚婦女勞動供給之影響 目錄 第一章 緒論…………………………1 第一節 研究動機與目的…………1 第二節 研究方法與資料的限制…1 第三節 本文分析架構……………2 第二章 相關文獻回顧………………4 第三章 理論模型與實證設定………17 第一節 理論模型…………………17 第二節 實證模式設定……………17 第四章 實證資料與結果說明………21 第一節 資料的說明與限制………21 第二節 實證結果說明……………26 第三節 交叉預測分析結果………37 第五章 結論與建議…………………55 參考文獻……………………………58