隨著愈來愈多的婦女參與勞動市場，幼兒照顧的問題亦益形重要。由於幼兒服務資源的短缺，政府開始希望企業能提供幼兒照顧的協助。本文的主要目的即是描述分析目前台灣企業托兒服務的現象。我們關懷的重心在於，這項員工福利是否能公平分配至所有勞動者的身上？這項措施能解決幼兒照顧的需求問題嗎？

本研究的母體是由勞委會所提供名單中的92家事業單位所構成。本文調查這些事業單位的人事主管，請其回答有關辦理托兒服務的內容與觀點。共回收有效問卷60份，回收率達65.2%。

研究發現如下：(1)企業托兒服務直至近幾年才真正在台灣受到重與推廣；(2)獎勵企業托兒服務的主因，是希望藉以開發女性人力資源，解決勞力短缺的問題，同時，並將幼兒照顧的責任轉嫁給商業部門；(3)為了提高企業申請的意願，申請獎助的資格逐漸放寬，補助金額亦一再提昇；(4)獎勵措施強調勞力供需重於婦女的就業權益與幼兒的照顧；(5)就托育品質的提昇或服務數量的增加，企業托兒服務對台灣現行兒童照顧政策所產生的影響，其實不如政策預期；(6)提供托兒服務的事業單位仍以大企業為主；(7)在實施動機方面，主要仍以提高生產力，增進經濟效益為考量。

【中文部份】
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