職業災害是現代工業化國家重要的社會問題，職災受害者應如何給予補償救濟，也是各國勞動政策爭議的核心。本文回顧西方資本主義國家職業災害補償制度之歷史緣起，並回顧我國制度的發展歷程與現況。西方國家職災補償制度的形成深受政治社會因素影響，其演化過程大略是經歷「過失主義」民事損害賠償責任、「過失主義」雇主賠償責任、「無過失主義」雇主補償責任，至社會保險等階段。目前大多數國家採「無過失主義」社會保險制，除了有避免勞雇衝突、分攤雇主財務風險的功能之外，也較能確保受災勞工獲得基本的補償。我國職災補償制度以勞工保險條例為主，亦以「無過失主義」及「社會保險」為立法精神；但另又有勞動基準法加諸於雇主的「無過失主義」補償責任，以及民法與勞工安全衛生法加諸於雇主的「過失主義」民事賠償與刑事責任。我國整體制度設計與相關法令十分繁複，不僅給付計算方式不一，彼此間適用性與連帶互動關係也相當複雜，並不利於職災者。

Occupational accidents and diseases have always been major social concerns in all industrialized countries. How to compensate injured workers has also been the center of controversy in labor affairs. In this paper, we review the development and transformation of workers' compensation systems in western countries. We also review the development and current condition of the system in Taiwan. Workers' compensation systems in western countries were forged under the influence of social and political factors. Such systems represent a major legal reform that shifts liability for workplace accidents from negligence liability to a no-fault principle, and from an individual employer's responsibility to shared responsibility covered by social insurance. Most countries have adopted social insurance systems with a no-fault principle. These systems have been designed to reduce labor conflicts, to share employers' financial burden, as well as to ensure that injured workers are compensated in a timely manner. The present system in Taiwan is social insurance system with a no-fault principle and is based on the "Labor Insurance Act". However, this system is complicated by other co-existing legislation, including the "Labor Standard Law" that requires individual employers to compensate their affected employees, as well as the "Occupational Safety and Health Act" and other civil laws that make employers liable for workplace accidents. The system in Taiwan is complicated and problematic, and might pose difficulties for injured workers.