隨著女性大量投入勞動就業市場，家庭結構的轉變，核心家庭中的雙薪家庭盛行，兒童照護將不再是女性責任。托兒問題加上少子女化的現況，也已成為目前國家安全的重要課題。 本研究之研究途徑採用「行為研究途徑」，研究方法係採文獻探討法及問卷調查法，樣本來源以北、中、南勞工密集的工業區或科學園區鄰近的12家托育機構為主，總共發出500份問卷，回收443份問卷，刪除無效問卷42份，問卷有效回收率80.2%，分別以描述性統計、t檢定、單因子變異數分析、皮爾遜積差相關及多元迴歸分析等統計方法來探討各變項間之關係。 本研究結果發現： 一、企業提供彈性工時（地點）、托育津貼、員工親職教育活動、員工優質托育機構與資訊的選擇、組成員工托育的成長團體或支持團體對於「工作與家庭平衡」結果顯示有差異，另外，企業提供托兒福利措施中，「產假（陪產假）」對於「員工工作績效」結果顯示沒有差異。 二、企業托兒福利使用程度對於工作與家庭平衡與員工工作績效有顯著相關，並且有預測力。 三、工作與家庭平衡對於員工工作績效有顯著相關，並且有預測力。 四、工作與家庭平衡在企業托兒福利使用程度與員工工作績效之間產生中介效果。 / Nowadays, the structure of family has been changed because the huge numbers of woman are working in labor market. There are many dual-earner household among of nuclear family. Taking care of children is no longer the responsibility of woman, therefore, the current situation of childcare and low fertility have been the most important issues of national security. Behavioral research approach and the method of literature review and structural questionnaire method have been used in this study. The targets of samples included 12 child care institutions which are located in the work-intensive industrial or the neighboring science park among the area of north, middle and south of Taiwan. A total of 500 questionnaires were issued, 443 questionnaires have been recovered, 42 questionnaires are invalid which have been deleted. The effective rate of questionnaire is 80.2%. To find out the relationship among these materials, the method of Descriptive Statistics, t Test, One Way Analysis of Variance, Pearson, Product Moment the Correlation, Multiple Regression have been used in this study. The results showed that: 1. It affects work-family balance if the enterprise provides: flexible working hours (location), child care allowance, the activities of staff parenting education , the information of choosing a quality child care institution and the growth or support group composed of staff. In addition, the result shows that there is no difference if the enterprise provides "maternity leave, (paternity leave)" which is one of the measures of child care welfare. 2. It will affect and predict work-family balance and job performance if the enterprise provides corporate child care. 3. It exists remarkable relationship between work-family balance and job performance. The relationship is also predictable. 4. Work-family balance has become the mediation role of corporate child care and job performance.