勞工參與制度之實踐，有助於達成勞資平等及保障勞工權益。然因勞工參與制度之推動涉及公司治理法制及公司經營上之廣大利益，須在社會各方成員達成共識之後，才有透過立法推動之可能，亦即釐清社會各界疑慮及提供資方足夠誘因，為勞工參與企業經營制度於我國擴大實施之關鍵。 我國公司治理法制及公司法領域之專業意見，皆對勞工參與企業經營制度作為公司治理模式抱持懷疑的態度，主因在於我國公司治理主流之美國法思維。但事實上反對觀點所呈現者，並非勞工參與企業經營制度本質上之瑕疵，僅是身為法律繼受者在思考上之侷限。 觀諸德國勞工參與制度之經驗，在共同決定制度逾50年之發展中，雖面臨諸多質疑，近年亦因歐洲公司成立亦引起勞工參與制度彈性化之論爭。但在歷經金融風暴等全球性經濟危機後，德國企業之快速重建卻證明共同決定制度塑造之和諧勞資關係確實有助於公司永續發展；而德國勞工代表長期參與公司監事會之運作亦提供勞工參與作為公司治理模式之正當性。 雖然我國勞工董事制度實施至今，適用主體仍限於國營及公營轉民營企業，但在這些少數企業中，仍有勞工董事制度實踐之成功案例。本文即藉由中鋼勞工董事實踐之經驗，說明中鋼勞工董事參與公司經營後帶來之效益，破除國內反對見解之疑慮並提供資方實施之誘因。希望在德國與我國經驗之背書下，能夠促進社會共識之凝聚，以利勞工參與企業經營制度之推動，改善勞資關係，達成公司治理促進公司永續經營之目標。 / The practice of the labor participation system helps to achieve equality of labor and capital and safeguard labor rights. However, the promotion of the labor participation system involves the change of Corporate Governance System and the interests of the company, it is only after the consensus reached among the community, there is a possibility to promote it through legislation, that is, clarifying the concerns of the community and providing sufficient incentives for the emlpoyers turn into of the key to the promote Company Level Labor Participation System . Based on the viewpoint above, this study uses the experience in implementing the labor participation system of Germany and China Steel Corporation to verify that the labor participation system can and should be the model of corporate governance to break the doubts of the opponents and provide sufficient incentives for the emlpoyers. It is hoped that under the endorsement of Germany and China Steel Corporation's experience, can help the community reach the consensus, accelerate the promotion of Company Level Labor Participation System, improve the labor-management relations, and achieve the goal of Sustainable Operation.