兩性平等為國內社會所致力追求實踐的一個重要社會理念。民國85年，國內建築技術規則建築設備篇第三十七條建築物裝設最小便器數量標準修訂的主要目的，即在追求廁所便器資源的兩性平等。然而，法規的實質官容，如果沒有針對法規制訂時所卻達成的目的與目標詳加檢視，實務上是極可能無法達成法規制訂時所卻達成之目的與目標。本研究即依據民國85年建築物裝設最小便器數量標準修訂時「兩性平等」的目的與目標，以「情境假設法」進行建築物裝設最小便器數量法規標準實質內容的分析研究，探討現行法規標準中是否仍存在著法規數量標準的兩性不平等。研究發現，雖然兩性平等為民國85年建築物裝設最小便器數量標準修訂的目的與目標，但修訂的結果卻是在大多建築類型中，仍存在著兩性不平等。此目的與目標與結果的落差，值得後續相關法規修訂時，詳加注意與考量。

　　　　　Gender Equality is one of the most important societal ideals and is valued and strived for in Taiwan. According to records, the main purpose of the lastest 1996 revision of Taiwan's Building Codes of Elimination Fixtures is to provide equality in restroom resources for men and women. However, without a proper and careful examination, the provisions and wordings of the code do not always serve the code-s intended purposes and satisfy it's goals. By using "Scenario Method", whether gender inequality still exists in Taiwan's current code of elimination fixtures is studied. The results show that gender inequality still exists in Taiwan's Building Codes of Elimination Fixtures for many building categories. To reach gender equality, more efforts are needed.