本研究主要目的在探討臺灣高等教育投資回報率的估算，乃利用2010年行政院主計處之人力運用調查資料庫的資料，並採用Mincer的薪資所得擴展模型來分析臺灣的大學之教育類科報酬率，以最普通最小平方法進行實證分析。本文得到的實證結果如下： 1.臺灣不同大學教育類科畢業的勞動者之薪資所得估算結果，與Mincer（1974）的薪資所得模型與Psacharopoulos（1987）採用的模型一樣。 2.在教育回報率達顯著水準的教育類科中，男性及已婚勞動者的回報率均高於女性或未婚者，工作地點在都會區則沒有顯著性較高的回報率。 3.在七個教育類科中，以商科、理科、工科及醫(藥)護科達顯著水準，其中以理科為11.5％為最高，再者為醫(藥)護科為5.4％，商科及工科則為最低。 / The main purpose of this study is to examine the rate of return to investment in Taiwan higher education.The sample of this study is adopted from the Manpower Utilization Survey issued by the Directiorate-General of Budget,Accounting and Statistics（2010）. It used the Mincer equation to estimate the rate of different department return to investment in Taiwan higher education.It employs Ordinary Least Squares（OLS）for data analysis and the findings of current study can be summarized as follow: 1.Using Mincer’s and Psacharopoulos’s wage equation to estimate the different department of higher education was confired in Taiwan data. 2.In the returns to education on different department was significant,Male rate of return was higher than that of female, and the married was also higher than unmarried. The estimating results for urban employees was no significant higher rate of return. 3.In the returns to education on different department, business, engineering, science and medical was significant. The highest returns to education of department was science for 11.5%, and the higher was medical for 5.4%. The lowest returns to education was business and engineering.