本文以比較資本主義觀點為理論基礎，並且嘗試性別化過去所忽 略的比較資本主義觀點，藉此分析臺灣企業實施就業導向家庭政策的 誘因結構和偏好。本文分析臺灣2013 年「僱用管理性別平等概況調 查」資料庫，發現臺灣企業實施托育設施與措施的誘因結構，受到企 業規模、風險程度（女性員工比例）、技術類型（產業部門）、企業組 織（公、私部門企業）所影響。而此一研究發現也隱含著對傳統探討 社會政策觀點與權力資源理論的批判，亦即企業不見得會反對社會政 策的開展，而是會因為其規模（財務能力）、風險程度、所依賴的技 術類型以及公私部門的分化而有所差異。

This study aimed to analyze the preferences and incentives of firms on employment-oriented family policy by gendering the Varieties of Capitalism. We analyzed the 2013 “Survey on Gender Equality of Employment” data, and found that firm size, the percentage of female workers, skill profiles and sectors were significant in explaining firms’ preferences on employment-oriented family policy. These findings demonstrated that, in contrast to the power resource theory, employers would not necessarily resist social policy development. Rather, firms’ social policy preferences were determined by firm size, risk, skill profiles and sectors.