依勞委會勞動檢查年報資料顯示，國內製造業勞工雖然職災死亡率次於營造業，但是殘廢、傷害次數則居全產業之首，且與美、日、英等先進國家相比，仍有一段相當差距。因此，本研究藉由Heinrich的事故金字塔模式，透過勞保局之職業災害保險給付資料，進行本土職災損失模型之建置。研究結果顯示國內職業災害之平均死亡、殘廢、傷病比例在全產業為1：6：69，在製造業則為1：11：98。從死亡、殘廢、傷病比例的年度趨勢來看，我國事故金字塔尚未達到穩定，建議應持續觀察，未來可根據建構之模型配合勞保現金給付及醫療給付，估算職災的直接損失，甚可進而發展間接損失的計算模式，建立製造業職災損失系統，以提供事業單位掌握職災的損失狀況。另針對製造業職災損失模型進行致災媒介物及災害類型分析，發現壓力容器、熔接設備、危險物/有害物及火災、感電、溺斃分別為製造業職災嚴重度較高之媒介物及災害類型。此外，若同時考慮災害發生後勞保給付金額的成本，則製造業因電氣設備致災及火災、爆炸事故類型具有件數少但勞保給付高之趨勢；而製造業因一般動力機械、交通工具致災及被夾/被捲、被切/割/擦傷事故類型則具有發生件數多但勞保給付較低之趨勢。

Abstract According to the Labor Inspection Annual Report of the Council of Labor Affairs, the occupational death rate of every 1000 people of the manufacturing industry in Taiwan is only lower than that of the construction industry, and the frequency of disabilities or injuries is the highest among all industries. Compared with other developed countries, including the USA, Japan and the UK, there are still improvements that the manufacturing industry should pay more attention to regarding labor health and safety. Referring to Heinrich’s accident pyramid theory, this study constructed a local occupational loss model based on the data of labor insurance benefit payment from the Council of Labor Affairs. The research results indicated that the ratio of death to disability to injury or illness due to occupational accidents for all industries in Taiwan is 1:6:69, and for the manufacturing industry it is 1:11:98. Furthermore, accident media, including pressurized containers, welding equipment and hazardous materials, etc., and fire, electrical accidents and drowning were found to cause more serious outcomes. Furthermore, if taking into account the post-accident labor insurance benefit payment, the high expenditure of accidents due to electric apparatus and fire or explosion are often neglected because these accidents do not happen frequently. Contrarily, for accidents caused by general powered machinery, transportation equipment, rolling-up or cuts, although they cost a lower amount of insurance benefit payments, happen much more frequently. Both of these two types of accidents deserve equal attention. However, shown in the yearly trend, the accident pyramid in Taiwan has not yet achieved stability, so continuous observation is suggested. Based on the model established in this study, labor insurance cash benefits and health benefits, and direct losses of occupational accidents can be estimated. Even the indirect loss calculation model and occupational accident loss estimation system for the manufacturing industry can be developed, providing relevant enterprises a way to control occupational accident losses.