台灣婦女常因面臨家庭角色的衝突而較有不連續的就業特性，使得其就業現象受到政府與學術界的重視，為了研究台灣婦女薪資與就業間斷的關係，本文透過民國92年行政院主計處「台灣地區人力資源訪問表」暨「台灣地區婦女婚育與就業調查表」的原始資料，以Mincer＆Polachek（1974）提出的人力資本薪資方程式為依據去延伸修增各變數，為避免產生樣本選擇性偏誤，先利用樣本選擇模型去估計「婦女是否就業」、「婦女薪資」、以及「婦女就業間斷期間」的單一迴歸式，再將「婦女薪資」與「婦女就業間斷期間」加以聯立，探討婦女就業間斷期間、薪資所得與各相關變數彼此之關係。本文另外加入科系別變數，一併探討女性在高等教育是否因修讀科系的不同，直接影響其未來的職業與所得。
實證結果顯示：（1）丈夫薪資越高、教育程度越高、子女數越高、居住都市化地區，均提昇婦女就業的機率；而年齡越高、有學齡前子女、丈夫薪資高到某一個程度後，則會降地婦女就業的機率。（2）在婦女薪資估計式中，教育年數、年齡對婦女薪資有正向的顯著影響，且婦女年齡高至某一程度後，造成婦女薪資產生邊際報酬遞減現象，而大型企業的婦女薪資比小型企業高；從事金融保險行業的婦女薪資最高；就讀教育科系，提昇婦女薪資最為顯著；理工農醫專長工作間斷的代價最高。（3）在婦女就業間斷估計式中，子女數越多、年齡越高、有學齡前子女，顯著提高婦女就業間斷期間；而丈夫薪資越高、教育年數、居住都市化地區、具有大專以上教育程度，顯著降低婦女就業間斷期間。（4）在婦女薪資與就業間斷期間的關係實証得出，婦女薪資與就業間斷期間彼此互為負向關係。

Caused by facing family role conflict, the discontinuous employment properties of women in Taiwan, is studied by the government and academic. To explore the relationship between women salary and labor force intermittence, this thesis use the data from Manpower Survey and Women’s Marriage, Fertility and Employment Survey of Directorate General of Budget, Accounting and Statistics, Executive Yuan in year 2003 and based on human-capital earning function of Mincer & Polachek（1974）. To avoid sample selection bias, we estimate the simple regression of women labor participation, women salary and labor force intermittence first. Then, by using simultaneous equations of women salary and labor force intermittence, we can retrieve the relations among all variables. We also put departments’ variables in order to see whether departments’ in higher education truly and directly affect the women’s occupation and income in the future.
Several findings are revealed from the analysis of the results：
(1) It elevates the probability of women’s employment if the higher incomes their husbands get, the higher education degree they get, the more children they have, and living in urban; and reduces the probability of women’s employment by the elder age, having preschool children, certain high degree incomes their husbands get.
(2) In simple regression of women salary, higher education and the elder age enormously positive affect the women salary. And, aged women also have declining in marginal return of women salary. The larger enterprises, the higher women salary: women in financial and insurance industries or get education degree get higher payment; the specialists in science, engineer and agriculture pay the highest opportunity cost of their labor force intermittence.
(3) In simple regression of labor force intermittence, it enormously enhances the period of labor force intermittence if the more children and the preschool kids they have, or the elder age they are. On the other hand, living in urban, the higher education and the better payment their husbands get obviously shorten the period of labor force intermittence.
(4) Eventually, we find the negative relationship of women salary and labor force intermittence.

目錄
第一章 緒論 ………………………………………………………………… 1
第一節 研究動機與目的………………………………………………… 1
第二節 研究方法與本文架構…………………………………………… 3
第二章 文獻回顧 ……………………………………………………………… 5
第一節 婦女勞動參與之文獻回顧 ……………………………………… 5
第二節 婦女薪資與就業間斷之文獻回顧 ……………………………… 6
第三章 理論與模型 …………………………………………………………… 9
第一節 婦女勞動供給理論 ……………………………………………… 9
第二節 婦女薪資結構與就業間斷理論………………………………… 10
第三節 樣本選擇模型…………………………………………………… 18
第四節 聯立模型………………………………………………………… 20
第四章 實證模型與結果分析………………………………………………… 24
第一節 模型設定與變數預期…………………………………………… 24
第二節 樣本基本特性…………………………………………………… 30
第三節 實證結果與分析………………………………………………… 32
第五章 結論 ………………………………………………………………… 47
參考文獻……………………………………………………………………… 50

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