「職場健康促進」，指的是在公司或組織內為了增進員工及其家人的健康，所舉辦的強化健康行為的活動。和傳統的職業安全衛生不同的是，職業安全衛生著重於預防職業病之勞工健康保護的概念，關注的對象主要是職場中有危害暴露的員工；而職場健康促進工作關心的則是全體員工及其家人的健康行為，其目的不只為了預防勞動造成的傷害，更積極地利用職場的機會與資本為員工營造健康的生活型態。本研究目的在瞭解不同企業規模於職場健康促進上之做法與觀點差異，進一步討論大企業與中小企業在實施健康福利上之重要影響因素。資料收集方法部份，本研究採取郵寄問卷法，對象為企業負責人或高階主管以及工會理事長，由五百大企業名冊及中小企業協會會員名錄中各抽取250家進行郵寄問卷調查，另由目前產業工會名冊中抽出460份樣本，共寄出960份樣本，最後回收305份，回收率31.8%，扣除無效問卷後，有效問卷共299份。 主要研究結果包括：(1)大企業在各項職場健康促進方案實施的比例上都顯著比中小企業高，實施比例最高的職場健康促進活動為定期健康檢查、舉辦休閒活動、職業災害講習、衛生教育講習等。(2)中小企業與大企業管理階層在實施職場健康促進的主要原因、優點、缺點跟困難點的態度差異不大。大企業比較在乎是否會影響企業的聲望以及在意能夠反應到增加員工的士氣及減少員工的抱怨上，中小企業則表示他們缺乏相關的知識及技術，但當營運有所改善時他們願意提供更多的方案。(3)大企業表示願意逐年增加投入在職場健康促進金額的意願較高。(4)迴歸分析結果發現對實施職場健康促進方案總數量最具解釋力的變項，對大企業而言是：工會是否介入職場健康促進方案的執行是最具解釋力的因素、其次才是全職員工人數；對中小企業而言企業是否賺錢的稅前純益指標才是企業願意投入多少職場健康促進方案最主要的原因。

The purpose of this study is trying to explore the attitudes of managerial level in the enterprises and trade unions towards health promotion in the workplace, including their willingness for implementing health promotion projects, their main considerations, the problems they meet, the possible incentives for them, and the current projects they offered to the employees. This study especially focuses on the comparison of the differences between large companies and medium & small companies. This study applied survey research method, and used mail questionnaire to collect data. In our total 960 samples, 500 samples are randomly selected from “Top 500 Enterprises List” and “Memberships of Medium and Small Companies Association”, and the other 460 samples are randomly selected from the list of industry trade unions. We receive 305 questionnaires, and the response rate is 31.8%. Our results show that: (1) Comparing with medium & small companies, large companies have offered more projects to implement health promotion. (2) The main incentives, advantages, disadvantages, and problems of implementing health promotion in the workplace are similar for large companies and medium & small companies. (3) Large companies are willing to put more money than medium & small companies to implement health promotion. (4) For large companies, the regression results indicate that the explanatory variables for the total number of health promotion projects include whether the trade union has involved in the implementation of health promotion projects and the total number of full-time employees. For medium & small companies, the only significant explanatory variable is their earnings before taxes.