本文利用1995-1996年的量化與質化資料探討台中加工出口區與台中工業區兩個不同組織場域在實踐勞工福利制度（薪資、休假、退休準備金）上的差異。發現台中加工出口區受到國家管理處的強制力、各種結社團體的規範、廠商的模仿力，使得台中加工出口區福利優於勞基法，國家強制力僅在勞基法最低勞動條件的督導上，制度同型化源自於場域內廠商間為了穩定勞動力所形成的模仿最為明顯，各種結社團體（日商聯誼會、工會聯誼會、人事主管聯誼會），會透過結社活動將各家廠商福利實施資訊傳回公司，作為組織福利訂定的標準。在2009年，追蹤台中加工出口區的一家日商，依然發現日式管理及工會對公司勞工福利實踐的影響力。

Based on the data between 1995 and 1996, this paper aims to explore how different organizational fields influence their labor welfare practices. The findings suggest that, the coercive of state,the norms of ssociations and institutional imitation make the welfare practiced in the export processing zones more desirable than the minimum labor conditions stated in the Labor Standard Law. While the coercive power of the state lies in its ability to ensure the minimum labor conditions, companies tend to imitate welfare practices of one another in order to secure their labor
power, which eventually leads to institutional isomorphism. The
imitation process is operated through the activities of association
held by various organizations (e.g. Association of Japanese Investment,
Labor Union Association, Human Resources Management Association), which enable companies to establish organizational welfare standards based on the welfare practices reported.Tracing the situations of a Japanese firm located in Taichung Export Processing Zone, we still can find the influences of union and the mode of Japanese management in 2009.