中小企業（mall and medium enterprises, 簡稱SMEs）在經濟中扮演著非常重要的角色，並 對經濟繁榮及社會發展作出極為重要的貢獻。本研究旨在探討國內製造業中小企業推行職業安 全衛生管理時所遭遇之困難為主要議題，並以規模別100人以下之製造業中小企業雇主或勞工 安全衛生主管人員為研究樣本，共發出900份問卷，有效回收問卷518份，回收率為57.56%。 本研究結果發現：1.製造業中小企業認為面臨安全衛生管理上的困難主要是「勞工危害認 知不足」及「不熟悉安全衛生相關法規」；2.改善安全衛生的三項主要措施分別為「設備升級 以符合安全衛生標準」、「提供員工在安全衛生議題的訓練與資訊」及「由公司內部的專責 人員執行安全衛生管理」等；3.希望待改善的安全衛生議題為「人員的安全衛生資訊與訓練活 動」及「生產設備的升級或替換以符合法令」；4.當前安全衛生法規的主要問題為「法令規定 超過中小企業所能負荷（人力、物力、財力）的情況」及「促進安全衛生資訊與訓練活動方面 有財務上的困難」。 本研究建議：1.政府機構應強化對製造業中小企業職業安全衛生改善輔導機制，以評估其 資訊宣導和教育訓練計畫的成效；2.政府機構應針對較小規模別的製造業中小企業提供適當協 助，以強化進行勞動檢查及持續鼓勵其參與安衛輔導的計畫；3.製造業中小企業應常規地收集 數據，以精確監測關於職業安全衛生之績效水平；4.製造業中小企業應視職業安全衛生為一門 單獨的預算，以提高生產力、士氣和降低索賠等。

Small and medium enterprises (SMEs) have received growing recognition as a very important part of economic activity in the world – with the potential to contribute to economic prosperity as well as social development. The purpose of this study was to explore the difficulties of SMEs in the manufacturing sector in the implementation of occupational safety and health management encountered. The samples used in the study were those collected conveniently on the employer or occupaional safety and health officers of less than 100 workers of firm sizes of SMEs in the manufacturing sector. A total of 900 questionnaires were sent out and 518 valid questionnaires were collected, the effective response rate was 57.56%. The conclusions of this study were as follows: 1. The SMEs in the manufacturing sector perceived that main difficulties on the safety and health management were the “workers lack hazard awareness” and “not familiar with the safety and health regulations”. 2. The SMEs in the manufacturing sector perceived that its main measures to improve safety and health were “equipment upgrades to meet health and safety standards”, “to provide staff training in safety and health issues and information”, and “by the dedicated staff within the company perform safety and health management”. 3. The SMEs in the manufacturing sector perceived that the improvement of safety and health issues were the“employees› safety and health information and training activities”, and “production equipment upgrade or replacement to comply with law”. 4. The SMEs in the manufacturing sector perceived that the main problems on current safety and health regulations were “ laws and regulations provides more than SMEs load (Human, material and financial) situation”, and “to promote safety and health information and training activities have financial difficulties”. This study would propose the following recommendations: 1. The relevant government agencies should strengthen to improve occupational safety and health guidance for SMEs in the manufacturing sector to assess the effectiveness of its information campaign and training programs. 2. The relevant government agencies should provide appropriate assistance for the smaller SMEs in the manufacturing sector to carry out labor inspections and strengthen to encourage their participation in safety and health counseling programs. 3. The SMEs in the manufacturing sector should be routinely collected data to accurately monitor performances level on occupational safety and health. 4. The SMEs in the manufacturing sector should be considered as an occupational safety and health a separate budget to improve productivity, morale and reduce claims and so on.