Up to now the issue of the safety and healthy is important in this sociality. More and more young people first select the high economical scale, high popularity, high potential and good system company when entering the work place. The primary reason is that those large enterprises provider good salary, good welfare and upgrade overall value by myself. The most important that the large enterprises obtain the TOSHMS certified and have the perfect occupational safety and healthy management system. In 2010 the Council of Labor Affairs has a mission to enhance the quality of its manpower, to create a friendly working environment, to promote harmonious labor relations, to achieve the dignity of labor and labor to constract equality, human, safety, dignity of working life. In recently years the workplace health promotion activity, employee health concepts into the workplace, it is the best choice for creating a friendly workplace. Moreover, if it can improve employee health through the means of achieving the purpose of workplace safety, not only to benefit both employers and employees, the public is in line with national expectations. Therefore, the research led by the research variables of safety leadership, safety climate, workplace health promotion measures, the Occupational Safety and Health performance, through TOSHMS certified institutions for the research to explore adding workplace health promotion measures on occupational safety and health performance is there a better show. So, the research used an A volumn with multiple B volumns way of sending survey questionnaires 140 volumns of A (the occupational safety and healthy performance of the enterprises), 841 volumns of B (the view of employees for safety leadership, safety climate and workplace health promotion measures). After recycled the valid questionnaires were 50 volumns of A, 266 volumns of B and analysis was conducted via Confirmatory Factor Analysis, CFA, Descriptive Statistics, Independent t-test, One-way ANOVA, Structural Equation Modeling (SEM), Multiple Linear Regression Analysis and so on. Research results reveal that safety leadership and saety climate in the occupational safety and health performance has significant positive impact and safety climate has mediation affection between safety leadership and the occupational safety and healthy performance. Other, workplace health promotion measures and safety climate in the interaction of occupational health and workplace health promotion measures has moderating affection between safety climate and the occupational safety and healthy performance. The contributions of this research include providing Taiwan enterprises with a reference for development strategy on workplace health promotion measures, and to apply the knowledge to labor-related fields and enterprise practices.

本研究探討台灣企業落實職業安全衛生風險管理與其財務績效之關係，並以國際職業安全衛生管理系統認證 OHSAS 18001與台灣職業安全衛生管理系統認證TOSHMS作為實施職業安全衛生風險管理的指標。本研究之樣本資料是以截至2011年12月底，我國通過職業安全衛生管理認證之上市櫃公司為實驗組，而以同產業、同等產規模但未通過認證之公司作為對照組。本研究採用獨立樣本比較以及迴歸分析等研究方法進行實證分析，主要研究結果如下： (一) 以實驗組樣本進行分析，發現企業通過職安管理認證後，能顯著提升其營收能力，但其生產力或是公司價值卻無法獲得有效提升。 (二) 以對照組公司與實驗組公司進行比較，發現投入職業安全衛生風險管理 之公司，相較於未投入職安風險管理的公司，在營收能力上有較佳之表現；然而其公司價值，卻較未投入職安風險管理的企業低。 (三) 將實驗組公司區分為高科技與非高科技產業分別探討，發現高科技產業通過職業安全衛生管理認證後，能有效提升其營收能力；而非高科技產業通過職業安全衛生管理認證後，則不僅能提高營收能力，更能顯著提升其公司價值。