我國政府為降低青年失業率，於2009年起採用薪資補助措施，補助近三年畢業的大專畢業生進入職場實習。由於參與者每月可實領補助額22,000元，所以被簡稱為22K政策。政策實施以來，國內意見多元，但尚未出現相關學術研究。本研究透過內容分析法歸納國內主流媒體上的報導，輔以個案大學實習方案參與者的問卷調查，釐清22K政策的重要議題，並歸納結論如下：一、「22K政策」理應有效舒緩應屆畢業生失業問題，但當前貶多於褒；二、負面意見值得相關單位參考及全方位的解決；三、其他疑慮有待加強審核和追蹤等配套機制予以減免。

In order to reduce youth unemployment rate, Taiwan government adopted a wage subsidy measure in 2009 to subsidize the post-secondary graduates, graduating in the latest three years, to participate in workplace internship. Because every participant can substantially obtain NT 22,000 dollars per month from the subsidy, the wage subsidy program is called 22K Policy. Since the Policy was implemented, diverse opinions have arisen. However, there is a lack of academic studies to explore the issues. Based on a content analysis on two major newspapers and a case study on a participating university, this study clarified the issues related to the Policy and made the following conclusions: (1) The Policy should be able to lessen the effects of the unemployment problem of the latest post-secondary graduates, but there have been more negative comments than positive comments from the public; (2) The government unit in charge of the Policy should take into account the negative comments from the public when looking for a solution to the problem; and（ 3） Doubt about the Policy should be reduced by strengthening review and follow-up measures on the offers of internship programs.