本研究的目的係為瞭解我國中小企業在遵循政府各式企業法令時所衍生的成本負擔狀況，以及在法令順服過程中所遭遇到的問題與障礙。本研究透過對我國有代表性之中小企業主(n=293)進行抽樣調查後發現，勞工退休金提撥、健保分擔、租稅報繳與稽核、規費徵收與報繳等法令，對中小企業係有最高的財務成本負擔。至於企業在法令順服過程中所遭遇到的障礙，則是以法規內容缺乏彈性，未對不同對象(如中小企業)有差別考量、欠缺統整性的法規內容資料庫及檢索管道、不瞭解法規內容、欠缺法規內容之諮詢管道、法規標準過高，無法有效落實、欠缺執行之財力物力、申辦程序複雜冗長、欠缺單一窗口等為最主要的法規順服問題。本研究復經因素建構方式，共彙整出產品品質、工作安全、公司治理、商業證照、就業平等與商業訴訟等六大類可能影響企業順服成本之法令型態，並亦萃取出法令繁文縟節、法令順服能/執行力不足、法令瞭解困難、法規評估不足、法令執法不力與法令規劃不全等六種順服障礙。最後則經推論統計檢定發現，法令順服成本與順服障礙之間係具有高度的相關性，且「規模」愈小的廠商似乎愈居劣勢，即其所感受到的法令順服成本與障礙皆愈大。同時企業的投資意向也會顯著受到法令順服成本與順服障礙的影響，其中對廠商投資意願最顯著之負面影響因素即為公司治理法令成本負擔與對法令瞭解之障礙因素。本研究對政府行政管制革新將具有一定之貢獻。

The main purpose of this study is to explore the effect of administrative burdens on small and medium-sized enterprises (SMEs) in Taiwan.Based on a survey from 293 SMEs in Taiwan, it was found that regulations regarding labor pension, health insurance premium, tax payment and user fees had imposed the highest cost burdens on SMEs. Among theSMEs’ major obstacles to compliance with governmental regulations were the lack of regulatory flexibility, consultation, database, and one-stop agents, misunderstanding of regulatory content, and shortage in resources for implementation. Moreover, thestatistical results of this study indicated that there existed a significant correlation between regulatory burdens and compliance obstacles. The findings also showed that the burdens of administrative regulations had fallen disproportionately on SMEs and constituted disincentives for future investment intention.