一國的經濟發展，主要以追求經濟的成長與薪資分配平均為最主要目標，而這兩項皆是一個現代化政府所努力追求的目標，台灣隸屬於亞洲四小龍之一，位處於亞洲激烈的競爭環境中，因此政府對於經濟成長的重視與薪資分配是否平均，需同樣被受重視。因此我們欲對所有勞動者薪資結構問題作一探討與研究。並試圖由過去這二十年來社會現象的變遷與政府政策的改變，找出可以解釋我們所整理出工資率變化的原因與現象。在經濟發展過程中，所有影響生產的要素諸如土地，資本，及勞動力皆一一被學者討論與分析，其中勞動力要素與我們關係最為密切，因為就每個勞動參與者而言，個人的人力資本累積越為豐富則個人可獲得的勞動所得也就越高。而影響人力資本累積的變數有許多，其中包括勞動者的性別，年齡，工作經驗，所從事產業，所屬廠商規模，教育程度等等因素，在這些因素中我們想找出勞動參與者隸屬於何種群體特性將可以擁有較高的薪資報酬，並找出造成差異的主要因素為何。我們藉由行政院主計處所編列的人力資源運用調查資料，依據其將勞動者的『個人屬性』加以分類彙整，並找出我們所觀察1978至1998年這二十一年的趨勢變化。其中我們特別針對教育與廠商規模兩要素進行分析，其中使用迴歸模型與虛擬變數法，找出教育之報酬率及各廠商規模間之基本特性，其中發現台灣地區教育之報酬率與其他各國不同，在台灣教育程度越高其教育報酬率也越高，且女性之報酬率也高於男性。而在廠商規模方面，廠商規模越大，則員工之平均教育年數也越高，薪資報酬也高，離職異動頻率也較低，且規模較大之廠商亦有向南北都市集中之趨勢。

第二章
<<中文部份>>
1. 王素彎,連文榮 (1989), <台灣地區勞動市場的性別歧視─薪資差異> ,臺灣銀行季刊,40(1),頁363-382.
2. 江豐富 (1988), <台灣地區受僱人員工資的性別歧視> ,經濟論文叢刊,16(3),頁323-347.
3. 吳家聲, (1986), <台灣地區個人薪資決定因素分析> ,台灣銀行季刊,37(4),頁175-218.
4. 吳惠林 (1985) ,<台灣工資決定因素> ,臺灣銀行季刊,36(1),頁316-345.
5. 吳惠林 (1988) ,<專上人力勞動報酬的決定因素─台灣的實證分析>, 經濟論文叢刊,16(3),頁357-369.
6. 林忠正 (1988) ,<初入勞動市場階段之工資性別差異>, 經濟論文,16(3),頁305-322.
7. 高月霞,陳仕偉 (1997), <台灣婦女勞動參與行為之長期關係分析>, 東吳經濟商學學報,第19期,頁81-108.
8. 張昌吉 (1992), <我國勞工薪資所得與決定因素之分析> ,勞動學報,第1期,頁111-121.
9. 劉錦添,劉錦龍,(1988), <台灣地區公共部門與民間部門工資率之比較> ,經濟論文叢刊,16(3),頁393-412.
10. 劉鶯釧 (1989),<台灣地區受僱人員的性別歧視> ,經濟論文叢刊,第17期,第3卷,頁359-388.
11. 吳忠吉 (1988),<產業就業性別結構的初步研究> ,經濟論文叢刊,16(3),頁439-457.
12. 辛炳隆 (1988),<台灣公部門工資決定與其對物價及私部門工資的影響> ,經濟論文叢刊,16(3),頁371-391.
13. 黃美華 (1995),<勞動市場教育與薪資差異之分析> ,中央大學產業經濟研究所碩士論文.
14. 陳柔瑾 (1998),<勞動市場人力資本報酬之長期分析─台灣男性之實證研究> 中央大學產業經濟研究所碩士論文.
英文部分
1. Allison P.D. , (1978), “Measure of Inequality”, American Sociological Review , 43(6),865~880.
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4. Becker, G. S. (1962) “Investment in Human Capital: A Theoretical Analysis”, Journal of Political economy, 70(12),9-49.
5. Bartel, A.P. and F.R. Lichtenberg (1988)”Technical Change, Learning and Wage,” NBER Working Paper No.2732.24.
6. Berman, E., J. Bound, and Z. Griliches(1994) “Change in the Demand for Skilled Labor within U.S. Manufacturing: Evidence from the Annual Survey of Manufactures”, Quarterly Journal of Economics, 109(2), 367~397.
7. Borjas, G.J. and V. A. Ramey(1994) “Time-Series Evidence on the Sorces of Trends in Wage Inequality,” Americans Economics Review, 84(2), 10-16.
8. Bound,J. and G. Johnson , (1980), “Changes in the structure of structure of wage in the 1980’s :An Evaluation of Alternative Explanation “, Journal of Economic Literature , 82(3) , 371~392.
9. Cain,G. G ,(1986) ,”The economic analysis of labor market : A survey “, Handbook of Labor Economics , vol.1, edited by Orley Ashenfelter Princeton University , Amsterdam: North Holland , 1986.
10. Davis, S.J. and J. Haltiwanger(1991) “Wage Dispersion Between and Within U.S. Manufacturing Plants, 1963~1986,” NBER Working Paper No.3722.
11. Dunne, T. and J.A. Schmitz(1995) “Wage, Employment Structure and Employer Size-Wage Premia: Their Relationship to Advance-Technology Usage at U.S. Manufacturing Establishment,” Economica, 62(245),89~107.
12. Hamermesh, D.S. (1986), “The Demand for Labor in the Long Run “, in O.C. Ashenfelter and R. Layard eds, Handbook of Labor Economics, Vol.1429~469.
13. Goldin, C. and L.F. Katz(1969) “Technology, Skill, and the Wage Structure: Insights from the Past,” American Economic Review, 86(2) ,252~245.
14. Griliches, Z.(1996) “Capital-Skill Complementarity,” Review of Economics and Statics, 51(4), 465~468.
15. Johnson,G.E.(1997)”Change in Earnings Inequality: The Role of Demand Shifts,” Journal of Economics Perspective, 11(2),41-54.
16. Jones, R.W. and S.L. Engerman(1996) “Trade, Technology, and Wage : A Tale of Two Countries,” American Economic Review, 86(2), 35~40.
17. Katz, L.F. and Murphy K.M. (1992) “Changes in Relative Wages,1963~1987:Supply and Demand Factors”, Quarterly Journal of Economics, 107(1), 35~78.
18. Katz, L.F. and A.L. Revenga(1989)” Change in the Structure of Wage: The U.S. versus Japan,” NBER, Working Paper No.3021.
19. Katz, L.F., G.W. Loveman, and D.G. Blanchflower(1993) “A Comparison of Changes in the Structure of Wage in Four OECD Countries,” NBER, Working Paper No.4297,29.
20. Krueger, A.B.(1993) “How Computers Have Changed the Wage Structure: Evidence from Microdata 1984~1989,” Quarterly Journal of Economics,108(1), 30~66.
21. Kuznet, S. (1979) “Growth and Structural Shifts” in W. Galenson ed. Economic Growth and Structural Change in Taiwan---The Postwar Experience of the R.O.C. , Ithaca: Cornell University Press.
22. Lando,M.E.(1975)”The International Between Health and Education,” Social Security Bulletin,38(12),12-22.
23. Leamer, E.E.(1996) “ Wage Inequality from International Competition and Technological Change: Theory and Country Experience,” American Economic Review, 86(2), 309~314.
24. Levy, F. and R. J. Murnane ,(1992) ,”U.S. earnings level and earnings inequality :A review of recent trend and proposed explanation” ,Journal of Economic Literature ,30(1) ,1333~1381.
25. Michael,R.T.(1972) The Effect of Education on Efficiency in Consumption. New York: Columbia University Press (for NBER Research)
26. Mincer, J.(1989) Human Capital Responses to Technological Change in the Labor Market,” NBER Working Paper, No.3207,31.
27. Murphy, K.M. and F. Welch(1993) “Inequality and Relative Wage,” American Economic Review,83(2), 104~109.
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29. Orcutt, G.H.et al.(1977)”Does Your Probability of Deth Depend on YourEnvironment? A Microanalytic Study.”American Economic Review,67(2)260-264.
30. Quinn, R.P.,and M.S.B. de Mandilovitch, (1975) Education and Job Satisfaction: A Questionable Payoff. Ann Arbor,MI:Survey Research Center, University of Michigan.
31. Johnson, G.E.(1997) “Change in Earnings Inequality: The Role of Demend Shifts, “Journal of Economic Perspectives,11(2), 41~54.
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33. Schultz, T.W.(1963) The Economic Value of Education. New York: Columbia University Press.
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35. Spiegleman, R.G.(1968).”A Benefit/Cost Model to Evaluate Education Programs.”Socio-Economic Planning Sciences ,1:443-460.
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第三章
中文部分
1. 羊憶容, (1994)， 教育與國家發展:台灣經驗，桂冠圖書公司。
2. 黃美華,（1995），<勞動市場教育與薪資差異之分析>，中央大學產業經濟研究所碩士論文。
3. 羊憶容，吳惠林（1996），分流教育與經濟發展：政策分析與實際效果，行政院教育改革審議委員會。
英文部分
1. Chang, Chun-Chig (1992), The Nine Year Cpmpulsory Education Policy and Development of Human Resources in Taiwan(1950-1990) Ph.D. dissertation, University of Maryland,Baltimore
2. Cohn,E. amd T. G. Geske (1990), The Economics of Education 3rd, Oxford Pergamon Press.
3. Foster,P (1987) ”The Contribution of Education to Development”, in Economics of Education Research and Studies, edited by G.Pascharopoulos , Oxford Pergamon Press
4. Gindling,T.H. ,M. Goldfarb, and Chun-Chig Chang (1995) ”Changing Returns to Education in Taiwan: 1978-91” ,World Development ,23(2),343-356.
5. Johnes, G. (1993)”, The Economic of Education ,London: The Macmillan Press Ltd.
6. Mincer, J. (1974) “, Schooling ,Experience ,and Earnings ,National Bureau of Economic Research .
7. Psacharopoulos, G. (1994) ”Returns to Investment in Education”: A Global Update, World Development ,22(9) ,1325-1343.
8. Pascharopoulos, G. (1973) “Documentation of Profitability Studies around the World”, Returns of Education ,Amoterdam: Elserier Scientific Publishing Company.
9.Pascharopoulos, G.(1985) ,”Returns to Education :A Further International Update and Implications, Journal of Human Resources, 120(4),583-604.
第四章
中文部分
1. 高長（1980）<台灣地區不同規模廠商間之工資差異分>中國經濟學會民國79年年會文集，頁591-617。
2. 莊奕琪，許碧峰（1998），<台灣不同廠商規模工資差異之實證分析>，台灣經濟學會1998年會。
英文部分
1. Andrew, W. and J.L. Henry (1984)”Wage ,Hiring Standards, and Firm Size”, Journal of Labor Economics, 2(4),477-497.
2. Brown, C. and M. James (1989) “The Employer Size-Wage Effect”，Journal of Political Economy ,97(5),1027-1057.
3. David, S.E. and S.L. Linda (1989)”Why Do Small Firms Pay Less”, The Journal of Human Resources, 24(2),299-317.
4. Dunn, L.F. (1986)”Work Disutility and Compensating Differentials: Estimation of Factors in The Link Between Wages And Firm Size”, The Review Of Economics and Statistics,68(1),67-73.
5. James, R.B. and Joseph J.C. and Sheldon E.H.(1987)”Employee Characteristics and Systematic Empirical Relationships”, Applied Economics,19(4),555-567.
6. Todd, L.I. and J.F. Daniel (1990)”A Selectivity Model of Employer Size Wage Differential”, Journal of Labor Economics,8(1),99-121.
7. Mellow, M.(1982)”Employ Size and Wages”, The Review of Economics And Statistics,64(2),495-500.