瑞典育嬰假制度主要特色有二：一、從社會保險制度的財源來支付有給親職假所需的財源；二、從該制度的法律層面規範父母育嬰假之請領日數與給付費率，國家並藉由政策與立法的介入以提升「共同照顧」的社會價值。
本文首先介紹瑞典親職保險制度之沿革、種類與財源。其次探討其國家介入提升共同照顧之價值的制度與相關論辯，最後則從瑞典經驗提出對台灣的啟示。
結論指出，論述與政策的交互影響型塑不同的親職保險制度設計。台灣雖然長期以來為福利制度低度發展的國家，且缺乏共同照顧的社會意識，然而對於瑞典親職保險制度的研究與介紹，有助台灣發展不同論述與社會保險制度轉變的可能性。

Parental leave system in Sweden has two major characteristics. First, it is financially based on national insurance system. Second, Parenthood Insurance Law regulates the number of days and pay rate that parents get. The state uses the policy and legislation to enhance the equal share of parenthood and the value of social care.
This paper firstly introduces the historical context and the system of parental insurance. Secondly it depicts the allocation of parental insurance, the intention of enhancing fatherhood and the social debates on this issue. Finally, this paper proposes the insights from Swedish parental insurance system in Taiwan society.
The conclusion indicates that the mutual influence of discourse and policy forms the transformation of Swedish parental insurance system. Although Taiwan is a lower developed welfare state for a long time and lacks the social debates on social care, this study on Swedish parental insurance provides the possibilities to develop various discourse on parenthood and the social welfare system in Taiwan.