本論文以台灣勞動市場的回報取得做為探討的議題，嘗試讓經濟學與社會學的理論觀點在分析中進行對話。本論文從反省人力資本理論的觀點出發，檢視在考量勞動市場分割結構與個人選擇行為的互動之下，教育、工作年資與在職訓練對工作者回報取得的影響。Heckman對於選擇性偏誤與自我篩選問題的思考提供了本論文進一步將其觀點與統計分析方法應用於進行經濟學與社會學在回報取得研究上對話的可能性。本論文以「台灣地區社會變遷基本調查」第三期第三次及第四期第三次的調查資料進行分析。本研究發現，薪資取得與公司在職訓練需要控制篩選偏誤的影響才能獲得不偏之估計。資料分析的結果顯示工作者的薪資差異不單純僅是個人人力資本與自我篩選的結果，公司規模所反映的結構特質也是影響薪資取得的重要因素。工作者進入有提供在職訓練資源的公司不是隨機分配的結果，而是個人的自我篩選及公司揀選員工的偏好所造成。在探討教育與回報取得的關係時也需要反省教育效果同質性的預設。本論文發現在控制教育效果異質性之後，教育年數對薪資的影響力反而提高，顯示工作者的個人潛在能力與其學歷有相當大的落差。
本研究也發現無論是任職於何種規模的公司，員工所累積的公司年資皆有助於薪資及生涯流動。這反映出台灣勞動市場的酬賞系統可能是以公司年資為重要基礎的運作機制。但是這兩種回報僅對公司年資有較為一致的酬賞，它們對於其他人力資本的酬賞有不同的運作邏輯。工作年資累積的延續性效果有明顯斷裂的情形，不同類型的工作年資對於回報取得的影響作用也有差異。人力資本理論以存量總和的取向來思考工作年資，容易忽略了工作年資的複雜性，導致該理論所主張的人力資本累積之延續性觀點也受到挑戰。在職訓練雖然經常被視為是正式教育的延續，但是，根據本論文的分析，無論是公司提供的在職訓練或個人主動參加的在職進修，這兩者都沒有與個人的教育有明顯的關係。教育對於在職訓練及在職進修的影響並不像對薪資與生涯流動有明顯的效果。員工的職務屬性是影響公司提供在職訓練及個人主動參加在職訓練的考量因素。但本論文檢視個人主動參加在職進修與薪資之間的關係，研究結果卻顯示工作者主動參加的在職進修對於薪資的提升沒有幫助。雖然工作者主動參加在職進修對於薪資無明顯的助益，但本論文認為還不能全盤否定在職進修可能為工作者帶來其他的酬賞。這的議題需要更多的資料做進一步的探討。

Based on theoretical perspectives of economics and sociology, this dissertation offers a comprehensive analysis of the attainment of returns in Taiwan’s labor markets. By reviewing the theory of human capital, this research attempt to examine the effects of education, work experience, and on-the-job training on the workers’ returns attainment under the interaction between labor market segmentation and individual choice behavior. Inspired by Heckman’s viewpoint on selection bias and self-selection, this study applies Heckman’s statistical methods to the analysis of returns attainment. The data of this study are mainly from the Taiwan Social Change Survey, which composed of a nation-wide representative sample of respondents aged from 21 to 65. This study shows that the selection bias needs to be controlled for salary attainment and on-the-job training to obtain an unbiased evaluation. The results indicate that the wage differential is not only a result of workers’ human capital and their own choices, but also due to the structural features reflected by the firm size. The hiring of a worker by a company that offers on-the-job training is not random, but rather due to workers’ own choices and the preferences of the company when recruiting the employees. The study also demonstrates the necessity to address the issue of the homogenous presupposition of educational effect, rather than taking it for granted as previous studies often do in the analysis of the relationship between education and returns attainment. This research also shows that, after controlling for the heterogeneity of educational effect, the effect of years of schooling on wage increases, indicating that there is a great discrepancy between individual potentials and educational backgrounds.
This dissertation also finds that firm tenure of an employee is conducive to wage and career mobility, regardless of the scale of the company, which reflects that the compensation system of the labor market in Taiwan may have been operated based on firm tenure. Wage and career mobility both provide consistent rewards to firm tenure, but they operate on different logistics as compared to other kinds of compensation to human capital. Not only does the continuity effect of the accumulation of firm tenure tends to be interrupted, but different types of work experience have different influences on the return attainment. In the conventional application of human capital theory, the sum of stock is often used to deliberate over the effect of work experience. This study provides some evidences that the conventional approach often overlooks the complexity of work experience. We also challenge the perspective of continuity for the accumulation of human capital. According to our analytical results, education in Taiwan appears to have no significant effect on the likelihood of attending on-the-job training, either provided by the company or attended by individuals actively. The effect of education on on-the-job training and on-the-job education is not as obvious as that on one’s salary level and the prospect of career mobility. After examining the relationship between the active participation in on-the-job education and the level of wage, this study is unable to support the effect of active participation on wage reward. Although there is no direct effect, this study does not rule out the possibility of other compensations brought by the on-the-job training, and this needs further data to adjudicate on the relationships.

謝誌 I
中文摘要 III
英文摘要 V
論文目錄 VII
表目錄 X
圖目錄 XI
第一章 緒論 1
第一節 研究緣起與研究目的 1
第二節 問題意識 6
第三節 論文章節安排 12
第二章 文獻探討 14
第一節 人力資本與回報取得的關係 14
一、人力資本理論的回報取得觀點及反省 15
二、學校教育的角色 19
第二節 勞動市場中的結構因素 29
一、 勞動市場分割理論的觀點 29
二、 空缺模型的「機會鏈」 36
三、 工作競爭的觀點 37
四、 小結 38
第三節 重新檢視在職訓練 39
一、 在職訓練與人力資本的關係 40
二、 在職訓練對回報取得的影響 45
三、 對在職訓練的測量 47
第三章 研究設計 51
第一節 「薪資取得」的研究設計 51
一、樣本與資料來源 51
二、分析模型的設定與討論 51
三、變項測量 56
第二節 「生涯流動」的研究設計 59
一、 樣本與資料來源 59
二、 分析模型的設定與討論 59
三、變項測量 62
第三節 在職訓練的研究設計 64
一、 樣本與資料來源 64
二、 分析模型的設定與討論 65
三、 變項測量 70
第四章 人力資本與薪資取得 77
第一節 研究假設 77
第二節 資料分析 80
一、「第三期第三次」的分析結果 80
二、「第四期第三次」的分析結果 86
第三節 小結 99
第五章 人力資本與生涯流動 100
第一節 研究假設 100
第二節 資料分析 104
一、樣本特性與分析模式 104
二、企業規模對升遷產生的影響效果 107
三、教育年數與工作年資對升遷產生的影響效果 111
第三節 小結與討論 120
第六章 人力資本、在職訓練與薪資 121
第一節 研究假設 121
第二節 未考量篩選偏誤的分析結果 123
一、初步的描述統計 123
二、模型的比較分析 127
三、小結 135
第三節 檢視公司在職訓練的篩選偏誤影響 137
第四節 影響工作者主動參加在職進修的因素 145
第五節 工作者主動參加在職進修與薪資的關係 151
第六節 本章小結 160
第七章 結論與討論 161
第一節 篩選偏誤與人力資本對薪資的影響 162
第二節 教育、工作年資與公司規模對生涯流動的影響 166
第三節 篩選偏誤對公司在職訓練的影響 171
第四節 影響接受公司在職訓練、個人主動參加在職進修的因素 173
第五節 個人主動參加在職進修與薪資的關係 174
第六節 綜合分析結果 175
附表 177
參考書目 184

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