臺灣博碩士論文加值系統

近年來，Hall和Soskice等人的「Varieties of Capitalism」開啟了另一波政治經濟學的研究取向，並將資本主義的型式區分成CMEs和LMEs二種不同的生產體制。這取向有別於過去的政治經濟學者，總是以福利國家作為核心的論述。Hall和Soskice等人將以往過度強調鉅視面(如商品化)的結構分析，拉回到中間層次，強調組織與行動者的制度分析，尤其是資本主義經濟中十分重要的行動者-企業在社會經濟運作過程中的角色。

而在對東亞福利體制的論述上，不外乎是以文化觀點、發展型國家、生產型的福利國家等觀點作為探討東亞福利體制的核心，且都跳脫不出以國家作為核心行動者的主要論點。但隨著經濟全球化和民主化過程，特別是在1980年代和1990年代的民主化過程，以及在1997到1998年的亞洲金融危機之後，這些因素不僅削減了東亞福利國家過去高度介入政治和經濟的弁遄A更重新定位了東亞國家的政府與市場間之關係。而伴隨經濟全球化所興起的福利多元主義，使得商業部門的角色更被視為是不可或缺的角色。這也意味著東亞國家的商業或企業部門將是一股不可忽視的力量，雇主在福利政策的角色，亦將越形重要。

因而，本研究欲試圖以Hall和Soskice等人所發展出來的生產體制研究取向，作為研究的核心，並試圖探討屬於不同生產體制的日本和台灣，在社會保障體系(主要是退休和失業保障體系)上的差異性。並透過生產體制下的企業規模和勞工技術等要素，如何形塑雇主在承擔社會保障成本上的能力。而在企業規模和勞工技術對生產體制的形成過程中，會發展出屬於CMEs或LMEs的生產體制，他們所醞釀出的協商機制、產品策略、競爭模式等都是不一樣的。使得不同生產體制下對雇主所產生的誘因，會使雇主對社會保障體系產生不同的偏好，以作為企業在經濟市場上的制度性比較利益。

在本文的研究發現中，日本和台灣在勞工技術和企業規模對年金和失業保障制度所呈現出的特性，正如Mares所預期的，需要高技術和以大規模為主的產業或企業，雇主對保險制度的偏好，會朝向以保費制或私人型的保險制度發展。而屬於技術低和規模小的產業或企業，雇主會較傾向選擇由政府提供普及式的保險方案，以減輕雇主的成本負擔。而在勞工技術的層次上，日本和台灣的勞工技術對年金和失業保障的影響，也正如Ebbinghaus、Estevez-Abe等人、Iversen等人所認為的，勞工技能會和社會保障制度產生一種制度互補性，使得以企業專殊技能為主的日本，其呈現高的就業保障和低的失業保障。而以一般技能為主的台灣，其在就業和失業保障上，皆呈現相對較貧弱的現象。

Recently, “Varieties of Capitalism” has been developed as an important approach to research in political economy. It is different from the state center approach which has been widely used to research political and economic issues. It divides capitalism into two production regimes: CMEs and LMEs. It focuses on meso-level and institutional analysis on organizations and related actors. It also emphasizes on the operation of capital actor-enterprise within the social and economic structure.

Current research on East Asia welfare regime focus on the dimensions of culture, developmental welfare state, productivist world of welfare capitalism etc.. They usually emphasize the importance of the state. However, as economic globalization and democratization has cut down the power of the states, the relationship between state and market in East Asia should to be redefined. In addition, welfare pluralism also makes the role of enterprise become very important. In other words, in researching East Asia welfare states, the role of enterprises can’t be ignored. And employers’ role on social policy provision is also important.

Thus, this thesis employs a production regime approach to explore the difference of social protection in Japan and Taiwan, which belong to different kind of production regime. This thesis also explores the impact of firm scale and labor skill in shaping the ability of employers in financing social protection. Different kinds of production regimes are divergent in their industrial-relations, product strategies and coordination. They shape different kinds of incentives to employers, and thus affect employers’ preference on social protection preference measures, which may help them to improve their comparativeness and institutional advantage in the global market.

This research identifies distinctive futures in Japan and Taiwan’s social protection provisions, just as Mares has expected. Employers who need high labor skills and have a big number of employees favor occupational or contributory insurance. By contrast, employers who only need low labor skills and have a small number of employees favor universal insurance. In the labor skill level, the influence of Japan and Taiwan’s labor skill to social protection support existing arguments made by Ebbinghaus, Estevez-Abe et al. and Iversen et al. Labor skill and social protection make institutional Embeded. Japanese employers, who emphasize on firm-specific skills, favor high employment protection and low unemployment protection in social protection regime. By contrast, Taiwanese employers, who emphasize on general skills favor limited little protection in either the employment or the unemployment system.

第一章 緒論.............................................01
第一節 研究背景與動機...................................01
第二節 研究設計.........................................15
第二章 日本與台灣年金制度之比較.........................21
第一節 鑲嵌在生產體制下的社會保障體系...................21
第二節 日本的年金體系...................................29
第三節 台灣的年金體系...................................40
第三章 日本與台灣失業保險制度之比較.....................53
第一節 日本的失業保險體系...............................53
第二節 台灣的失業保險體系...............................61
第四章 影響雇主福利偏好的因素分析.......................75
第一節 企業對風險與控制的因子...........................75
第二節 企業結構.........................................82
第三節 勞工技術.........................................100
第五章 結論：將雇主帶回來...............................114
參考文獻.................................................123

網路資料部分

1999年台灣工作權報告網站：http://labor.ngo.org.tw/labor-rights-report/99report/
94/2/21 HR新聞網：http://www.hrgini.com
http://dbs1.cla.gov.tw/stat/h0493ch18.doc
JIL.網站：http://www.jil.go.jp/english/
MHLW.網站：http://www.mhlw.go.jp/english/database/db-l/index.html#basic
OECD網站：http://ariel.sourceoecd.org
日本中小企業部網站：http://www.chusho.meti.go.jp/sme_english/outline/07/01.html
全國工業總會網站：http://www.cnfi.org.tw
全國商業總會網站：http://www.rocchamber.org.tw
行政院主計處網站：http://www.dgbas.gov.tw
行政院勞工委員會中部辦公室網站：http://www.labor.gov.tw
行政院勞工委員會網站：http://dbs1.cla.gov.tw/stat/h.htm
勞工保險局網站：http://www.bli.gov.tw
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