我國製造業職業災害死亡件數居全產業之冠。傳統上透過死亡千人率作為統計指標較無 法反映出提早死亡造成之社會損失。因此本研究利用2002年至2008年勞保局所核付的死亡給付 個案資料，計算製造業職災造成的潛在生命年數損失(Years of Potential Life Lost, YPLL)，以反 映職災死亡對社會所帶來之衝擊。另外並計算潛在工作年數損失(Working Years of Potential Life Loss, WYPLL)，透過人力資本法的概念，推估職災死亡在勞動生產力上的經濟成本。
研究結果顯示，製造業每年因職災死亡造成的潛在生命年數損失為7,886人年，其中損失 年數最高的罹災勞工族群為「男性」（6,106人年)及「25〜34歲」（2,532人年）；發生單位以「規 模200人以上」（3,521人年)及「金屬製品製造業」（1,314人年)居冠；媒介物以「交通工具」 (4,437人年)及「營建物及施工設備」（683人年)為主；災害類型則以「交通事故」（4,715人年)及 「墜落/滾落」（880人年)最高。在經濟成本部分，我國製造業因勞工發生死亡職災之生產力損 失金額每年高達27.2億元，其中男性約為22.9億元，女性約為4.3億元，而平均每發生一件死亡 事故約造成1,300萬元的經濟損失。
本研究成果希冀提供更多面化的職災死亡統計資訊，作為政府單位評估降災政策效益或分 配資源時的參考。

The most fatal injuries happened in the manufacturing industry in Taiwan. Due to the index of occupational fatal incident rate can not reflect the social loss, we calculate the YPLL to evaluate the fatal incidents impact on the society using the incident pension data of Labor Insurance Bureau. We also estimate the economic loss due to fatal incident by calculating the WYPLL following the principal of human capital theory.
The result shows that YPLL of manufacturing industry is 7886 person-year in Taiwan. The highest YPLL for each category is ： male workers(6,106) and 15-34 year-old cluster(2,532) in the worker-related category; size with more than 200 workers enterprise(3,521) and metal-goods product industry(1,314) in the enterprise-related category, traffic tools(4,437) in incident media catagory, traffic-related accidents in type of incident category. The economic cost of occupational fatal incidents is up to NT$2.72 billions every year along the manufacturing industry. There is NT$2.29 billion attributing to male worker occupational fatality and NT$430 million attributing to male worker. The average cost for each fatal occupational injury is NT$13 million.
We induced a new statistical indicator for the occupational fatal incidents. We think it will benefit the effectiveness of policy assessment for occupational incident prevention programs, and also strength the capacity of resource allocation for safety and health programs.