@ 四十餘年來，臺灣在經濟建設及發展各方面的成就，都是非常令人引

以為傲的，但值得注意的是，在追求經濟發展的同時，均富亦是不可忽略

的目標之一。由我歷年家庭所得分配的結構來看，除了民國53年以外，受

雇人員的薪資所得一直都是其中所佔比例最大的一項，因此薪資所得分配

愈平均，愈有助於我國所得分配趨向平均化。根據以往的文獻，我們可以

發現臺灣地區教育普及率的提升以及平均教育水準的提高，均具有改善我

國所得分配不均的功能。 @ 本文旨在以民國79年行政院主計處的人力

資源運用調查資料為研究樣本，並以人力資本理論為基礎，來探討臺灣地

區教育投資對個人薪資所得分配之影響。人力資本理論的一個基本假設為

，透過人力資本投資的累積，可以提高個人生產力，而在勞動報酬與個人

邊際生產力成正比的假設下，則可使薪津報酬提高，所以薪資分配是否平

均，亦會受人力資本各變數所影響。本文的實證部份係參考Chiswick和

Mincer(1972)一文之模型，以薪資對數變異數表示衡量薪資不均度之指標

，並以變異數分解方式，來分析教育以及其他變數對於此不均度之解釋能

力。經由實證分析，我們可知每人所受教育年數的增加，不但可提升個人

薪資，亦可透過教育離散度之減少，使薪資分配不均的程度隨之下降，因

而延長12年國民義務教育，改善城鄉間的教育差異，應為改善薪資分配不

均度的可行方法之一。

1. 王保進 經濟、教育發展、政治民主與所得分配暨國家發展指標之探索，政大教育研究所碩士論文，民78。
2. 王慶熙 「教育對經濟成長及所得分配之效果」，台北商專學報，第34期，民79，頁188-225。
3. 朱雲鵬 「1980與1986年臺灣所得分配的因素分解分析」，人文及社會科學集刊，中央研究院中山人文社會科學研究所，第3卷第1期，民79，頁145-167。
4. 朱雲鵬、林忠正 邁向經濟自由化之路，民國70年代臺灣地區的所所得分配－臺灣光復四十五年專輯，民79。
5. 吳家聲 「臺灣地區個人薪資決定因素分析」，臺灣銀行季刊，第37卷第4期，民75，頁175-217。
6. 吳惠林 「專上人力勞動報酬的決定－臺灣的實證分析」，經濟論文叢刊，第16輯第3期，民77，頁357-369。
7. 胡勝益 「臺灣之經濟發展與所得分配問題」，台北市銀月刊，第9卷第3期，民67，頁21-27。
8. 許日和 「臺灣個人所得分配的剖析」，經濟論文，第4卷第2期，民65，頁113-136。
9. 陳聽安 「經濟成長、所得分配與財政政策」，中華學報，第5卷第1期，民67，頁1-33。
10. 湯俊湘 「所得分配政策的探討」，經濟研究，第22期，民68，頁23-45。
11. 張素梅 「家庭所得分配之決定因素－臺灣地區總體時間數列資料分析」，經濟論文叢刊，第11輯，民72，頁109-132。
12. 劉鶯釧 生命循環對所得分配之影響－臺灣實證分析，台大經濟研究所博士論文，民70。
13. 邊裕淵 「教育與薪資所得分配之研究－臺灣地區之實證分析」，臺灣經濟，第78期，民72，頁20-37。
14. 龔林晟 臺灣延長國民教育之經濟分析，文化經濟研究所碩士論文，民77。

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