海關人事制度過去係以單行規章訂定，自成一體系，其早期吸收優秀人才原因為何？民國八十年二月一日海關人事制度法制化，惟此制度仍屬特種人事制度，與一般公務人員人事制度不同，改制後產生了一些問題如高資低用、俸級核敘等問題，乃引發研究之動機。 　　本研究目的在於：一、研究關務人員人事制度歷經三個演變期之重要沿革。二、研究關務人員人事制度之特色，及與其他人事制度之不同。三、研究關務人員人事制度運作情形，探討其可否回歸一般公務人員人事制度。 　　本研究之分析架構係以生態理論、人事革新理論、激勵理論及相關人事制度之理論為基礎，將關務人員人事制度分為三個時期，第一期為自清咸豐四年〈西元一八五四年〉至民國六十年之海關早期人事制度，第二個時期為民國六十年至民國八十年之海關職資分立制，第三個時期為民國八十年迄今之關務人員新人事制度，探討各時期有關官制結構、任用、俸給、考績、退休等人事制度之內涵、特色，並將關務人員人事制度改制前後作比較，及將關務人員人事制度與一般公務人員人事制度作比較，再就蒐集的資料加以整理、分析，進一步提出檢討與建議，以作為學術研究及實務界之參考。

我國兩性工作平等法制，受到國際潮流之影響，歷經十餘年努力，在諸多婦運團體、學者專家、立法委員的奮鬥下，終於在民國90年12月21日完成三讀立法程序，並於次年3月8日正式施行，至今已6年。就政府部門而言，其不僅為本法之主管機關（兩性工作平等法第4條規定），更是眾多公務人員的雇主。因而政府機關如何推動、施行兩性工作平等法，以及其落實兩性工作平等法之程度，不僅將為私部門之楷模，更是政策成敗重要關鍵之一。 本研究以關務機關為例，採用質性研究，以文獻探討法蒐集兩性工作平等相關文獻探討及相關規範予以對照比較分析，以了解兩性工作平等相關議題歷史軌跡，進程及未來趨勢，並透過比較研究法就英美國家實施兩性平權措施經驗與我國兩性工作平等實施情形加以比較，並檢視兩性工作法施行於公部門不足之處，以建置本研究架構，另透過目標性抽樣方式選取訪談對象，以半結構的訪談大綱進行深度訪談，就訪談所得資料予以記錄、編碼、分類、整合，期了解女性及男性關務人員對於兩性工作平等法實施後的看法以及親身的經驗。希望可以藉由實證的結果，得知理論與實務的差異。從本研究中發現，一、我國兩性公平權仍有繼續努力的空間。二、兩性工作平等法部分內容可予以修改補充之。三、其他國家兩性工作平權之措施值得我國參考，但不宜貿然完全移植，必須應各國國情之不同，而提出適合自己國家的措施或制度。四、未來母性保護措施應予修正，另受訪者均認生育補助及育嬰津貼無法解決生活經濟壓力的問題。五、家庭與工作間的衝突仍在。六、關務機關兩性工作平等之落實仍有繼續加強的空間。七、兩性工作平等法宣傳不足。整體而言，兩性工作平等法實施後關務人員均持正面看法，復據本研究發現，吾人試從禁止性別歧視、促進工作平等等面向提出下列建議：一、應藉由「札根教育」建立起兩性平等、無性別高下之分的觀念。二、宣傳兩性平等之真諦。三、職場托育制度的推動。三、增加女性再就業的訓練機會。四、正視低階公務人員生育補助育嬰津貼的問題。五、公務人員相關母性保護規定應予修正。六、對於育有三歲以下子女之婦女如報考公職應比照後備軍人模式予加分優待。七、女性關務人員應克服生理障礙爭取工作績效。八、我國對於幼兒教育券的發放對象，似得參考歐美放寬至3-5歲的幼兒。 關鍵字：兩性工作平等、關務人員 / The Gender Equality Employment Law of Taiwan, ROC, influenced by international trends, passed the third reading in the Legislative Yuan on December 21, 2001, with the endeavor of women’s groups, scholars, experts, lawmakers, etc. Implemented on March 8 the next year, it has now been six years since implementation. The government is not only the “competent authority” of this act (in accordance with Article 4 of this law) but also the major employer of a large number of civil servants. Therefore, the government institutions’ manner in promoting and implementing the Gender Equality Employment Law to consolidate equal rights mentioned in this law will become the exemplar of the private sector and the key to the success of this policy. This research regards the customs office as example. Utilizing qualitative research and literature review on documents and regulations related to the Gender Equality Employment Law, it compares and contrasts the findings to understand the historical trajectory regarding the issues, the progresses, and future trends of gender equality employment. Through comparative research, the experience of the implementation of gender equality employment in UK and US will be compared with that in Taiwan to examine the inadequacy in Taiwan’s government sector in order to construct the framework of this research. In addition, purposive sampling will be used to select the interviewees, who will be interviewed with a semi-structured interview guide in in-depth interview. The data gathered in the interviews will be recorded, numbered, categorized, and integrated to understand the experiences of the male and female officers working in the customs office after the implementation of the Gender Equality Employment Law. It is hoped that the empirical findings can offer us the knowledge of the differences between theory and practice. This research discovers that: 1.There is still room for improvement regarding gender equality. 2. Part of the contents of the Gender Equality Employment Law can be amended and expanded. 3. The measures of other countries in the aspects of gender equality are worthy of our reference but without any necessity of transplanting them. 4. The protection policy of maternity should be amended in the future. In addition, all the interviewees agree that the childbirth subsidy and parental benefits cannot help alleviate economic pressure. 5. The conflicts between work and family still exist. 6. There is still room for consolidation of gender equality employment in the customs office. 7. There is insufficient promotion of the Gender Equality Employment Law. Overall, the officers in the customs office hold positive view towards gender equality employment after the implementation of this law. Meanwhile, according to findings in this study, we would like to suggest the following: 1.The concepts of gender equality and non gender priorities should be built through “fundamental education”. 2. To promote the truth of gender equality. 3. To promote a childcare system for career people. 4. To Increase the opportunities for women to receive on the job training before re-entering the job market. 5. To pay attention to the problems of childbirth subsidy and parental benefit for low-ranking officers. 6. The regulations for the protection of maternity should be amended. 7. Bonus scores should be given to women, just as retired military personnel, with a child or children below three years old in the entrance for civil servants. 8. Female officers in the customs office should overcome physical barriers to promote better accomplishments at work. 9. The issuing of children’s education vouchers should be expanded to children from 3 to 5 years old with reference to the policies in Europe and America. Key word: gender equality in employment, customs officer

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