2019年底COVID-19病毒於全世界大流行，2021年5月宣布全國進入三級警戒狀態，台灣許多企業遵守政府防疫指引，推行居家辦公；此外，教育部為降低師生群聚感染之風險，亦視疫情發展狀況，學校實施線上教學，停課不停學，也造成教職業同步轉為居家／遠距上課之模式。由於居家辦公後，導致工作者生活與工作界線模糊化，可能提高家庭－工作衝突。因此，本研究將抽取科技業與教職業進行比較，探討不同產業工作者在面對居家辦公時，所面臨的挑戰與差異。透過問卷調查蒐集資料，總計回收281份有效問卷，科技業144份，教職業137份。研究結果發現，居家辦公期間，教職業所面臨的家庭－工作衝突明顯高於科技業；且家庭－工作衝突對工作壓力有正向影響；工作壓力會影響工作績效。本研究將依此結果提出管理意涵與未來研究之建議。

COVID-19 virus pandemic in the world at the end of 2019 and Taiwan declared a state of alert level 3 in May 2021. Many companies in Taiwan comply with government guidelines on epidemic prevention and implement the policy of work from home. In order to reduce the risk of cluster infection among teachers and students , the Ministry of Education also has implemented online teaching. Teachers switch to online teaching at home. Due to the blurring of the line between workers' life and work after working from home, it may increase family-work conflicts. This study compares the two occupations of high-tech industry employees and teachers, and discuss the differences and challenges faced in different industries when working from home. Through questionnaires, a total of 281 valid questionnaires were recovered, including 144 in the technology industry and 137 in the teaching. The results of the study found that: Teaching careers face significantly higher family-work conflicts than tech at the duration of work from home. Family-work conflict has a positive effect on work stress and work stress affects job performance. Based on the results, this study will make management implications and recommendations for future research.