本研究基於人力資本理論，分析臺灣勞動者之教育收益，以及影響勞動者薪資所得因素。本研究以行政院主計處2010年的人力資源調查資料為依據，並採用年齡薪資所得的模式分析臺灣各級教育收益。獲得結論如下：勞動者教育程度愈高，教育收益率愈高，這與Mincer的薪資所得公式一致，即勞動者的教育年數、工作經驗對薪資所得有正向顯著影響，而經驗平方對薪資所得有負向顯著影響。2010年臺灣整體勞動者教育收益為7.8%，雖然女性薪資所得明顯低於男性，但是女性教育收益率（8.9%）高於男性（7.2%）。若以大學就讀類科來看，法學、理科、工程、醫學、警政與教育類科的薪資所得比文科高，而商管及農科與文科沒有明顯差異。此外，主管與具專業技術者、居住臺北市，以及男性已婚勞動者有較高的薪資所得。最後，勞動者教育程度愈高，由於其工作經驗價值增加，因而其教育收益愈高。

This study analyzes returns to education and the influence on wages in Taiwan, based on human capital theory. To study this issue, we used multiple regression analysis to estimate and employed the Mincer wage equation to analyze. Data are from the Manpower Utilization Survey of year 2010 issued by the Directorate-General of Budget, Accounting, and Statistics. The results are as follows: The higher the level of education a laborer achieved, the higher the returns to education were for the laborer. The reliability of the Mincer wage equation to estimate returns to education was con.rmed for Taiwan. Worker education, experience, and wages had a positive significant correlation. The relationship between the experience square and wages was negative. The total returns to education were 7.8%. Women's wages were signi.cantly lower than men's, but female and male returns to education were 8.9% and 7.2%, respectively. For faculty in higher education, wages for medical, natural science, engineering, health, security service, and education faculty were higher than for liberal arts faculty. Business management and agriculture faculty wages were lower than were liberal arts faculty wages. Managers and skilled workers who had professional knowledge earned higher wages. Laborers who lived in Taipei City earned higher wages than other counties in Taiwan, and married men had higher wages than unmarried men. Finally, the returns to education increased with the length of work experience indicating that a person's work experience is crucial.