兩性的薪資差距及其變化一直以來都是社會學關心的重要議題之一，既有相關文獻指出：近年來隨著女性受教年數的提升，也連帶的帶動了女性薪資的增長，縮短了與男性薪資的差距。同時，女性投資在教育方面所得到的薪資回饋也高於男性，即所謂的女性的教育斜率較男性高。此外，婚姻關係也影響著兩性薪資的變化，相關研究發現婚姻對於女性在薪資取得方面確實有不利的影響，已婚婦女的薪資顯著少於未婚女性。然而，此番發現多半是把教育與婚姻兩個影響兩性薪資的重要變項分開檢視後所得到的研究結果；因此，有別於既有文獻對變項的處理方式，本研究將教育與婚姻狀態結合成一個交互變相納入檢視，在重新檢驗既有文獻的研究結果之外，也企圖彌補既有研究發現的不足。本研究使用「人力資源運用調查資料庫」，此人力運用調查旨在明瞭台灣地區勞動力運用、移轉及就業、失業狀況等短期變動情勢，因此極適合作為本研究的分析資料，在此資料庫的分析中，本研究發現：（1）雖然女性的教育報酬率高於男性，但在放入教育與婚姻狀況此交互項之後，女性教育報酬率高於男性的情形只發生在「已婚女性身上」。（2）婚姻確實對於已婚女性在薪資的取得上有不利的影響，但也並非所有已婚女性的薪資都少於未婚女性，擁有較高教育程度的已婚女性，其薪資表現未必比未婚女性差。

The gender difference of wage and the variability of it have been one of the most important issues in sociology. Some results of research show that decreasing gender gap in wages and more egalitarian opportunity of education. Furthermore, the women’s return of education is larger than men. Moreover, the related research suggests that marriage is also an important factor which hinders female wages obtained. They point out married women’s wages are significantly less than the wages of women who are never married. However, the results mentioned above are mostly obtained while analyze the effect of education and marriage separately. As a result, the analytical strategy of this study is to adopt the interaction term and using Manpower Utilization Survey data, which include abundant information about the actual situation of incorporation, mobility, employee and unemployment in Taiwan.

There are two interesting results. First, although the precious studies point out the benefits of which female obtain from education are bigger than the benefits of male, while include the interaction effect of marriage and education, the higher benefits ratio which is female to male is observed only in married women. Second, marriage actually impedes women wages obtained; however, it doesn’t mean that all the married women’s wages are worse than never married women’s. The wages of married women who have the same level of education as never married women are not supposed to be worse than never married women.

一、前言　．．．．．．．．．．．．．．．．．．．．．．．．．．．　１


二、文獻回顧　．．．．．．．．．．．．．．．．．．．．．．．．．　５

（一）兩性的薪資差距　．．．．．．．．．．．．．．．．．．．．　５

（二）兩性教育報酬的差異　．．．．．．．．．．．．．．．．．．　１０

（三）文獻小結與提問　．．．．．．．．．．．．．．．．．．．．　１３


三、資料與方法　．．．．．．．．．．．．．．．．．．．．．．．．　１８

（一）資料來源　．．．．．．．．．．．．．．．．．．．．．．．　１８

（二）研究變項說明與測量　．．．．．．．．．．．．．．．．．．　１９

（三）分析方法　．．．．．．．．．．．．．．．．．．．．．．．　２４


四、分析結果　．．．．．．．．．．．．．．．．．．．．．．．．．　２５

（一）教育成就與兩性之間的薪資表現　．．．．．．．．．．．．．　２５

（二）教育成就與婚薪狀況對兩性薪資表現的影響　．．．．．．．．　２９

（三）迴歸圖形說明　．．．．．．．．．．．．．．．．．．．．．　３３


五、結論與討論　．．．．．．．．．．．．．．．．．．．．．．．　３９

六、參考文獻　．．．．．．．．．．．．．．．．．．．．．．．．　４３

七、附註與研究限制　．．．．．．．．．．．．．．．．．．．．．　４７

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