目標：本文就我國歷年之勞工每周平均工時、我國工時規範之法規嚴格度、法規遵守度與法規有效度進行分析與了解。方法：法規嚴格度指數係以工時規範中之每週工作時數為量測對象，法規遵守度指標則係以各國勞工實際工作時數低於每週工時標準之比例為量測對象，法規有效度指數則為法規嚴格度指標及法規遵守度指標的平均。本文以行政院主計處所發布之人力資源調查資料庫從1978年至2010年止之資料及台灣歷年工時規範之變化為材料，就台灣勞工歷年實際每周平均工時、法規嚴格度、法規遵守度及法規有效度進行分析。2004年之資料另被特別分析，以與其他國家相較。結果：我國全體工作者之每周平均工時普遍偏高，在2000年前，全體工作者每周平均工時高達46小時以上，在2000年後除於2009年時降至43小時外，其餘年份之每周平均工時均高於44小時．我國之法規嚴格度(數值範圍為0-10)於2000年時明顯自0提升至4.6，而法規遵守度(數值範圍為0-10)則從1978年的6.4緩慢上升到1999年的8.6，但在2000年時遽降到1.6，此後2001到2010年間則維持在5上下。法規有效度(數值範圍為0-10)在2000年之前大致維持在2.9到4.3之間，其後則一直維持在4.7~5.3間。2004年時我國的法規遵守度僅有5.2，而法規有效度為4.9。結論：台灣工時規範之實然與應然間落差極大，代表我國工時規範成效不彰，本文建議增加勞工法律保障意識，並改變勞動檢查制度，以增強法規執行之成效。

Objectives: This study was conducted to evaluate the average yearly working hours ofworkers, the Statutory-hour Strictness, the Observance Degree, and the Effective RegulatoryIndex for working-hours in Taiwan. Methods: The Effective Regulation Index was defined asthe average of Statutory-hour Strictness and the Observance Degree. The dataset of the HumanResource Survey from 1978 to 2010 compiled by the Directorate-General of Budget, Accountingand Statistics, Executive Yuan was used in the study. The changes in regulations for working hoursin Taiwan were determined. Then the average yearly working hours of workers, the StatutoryhourStrictness, the Observance Degree and the Effective Regulation Index for working hoursin Taiwan were calculated. Information from 2004 was further analyzed for comparison withother countries. Results: The average working hours of workers in Taiwan were comparativelyhigh. Before 2000, the average working hours per week were above 46. After 2000, averageworking hours per week were still above 44, except for 43 hours in 2009. The Statutory-hourStrictness rose from 0 to 4.6 in 2000. The Observance Degree slowly increased from 6.4 in 1978to 8.64 in 1999; although it dropped to 1.6 in 2000, it remained stable around 5 after 2000. TheEffective Regulation Index for working hours in Taiwan was between 2.9 and 4.3 before 2000,but remained between 4.7 and 5.3 in the 21st century. In 2004, the Observance Degree of theworking regulations was 5.2, and the Effective Regulation Index was 4.9. Conclusions: Thehuge gap between regulations and reality in working hours in Taiwan showed the ineffectivenessof working-hours regulation. We suggest increasing workers’ awareness of regulations andstrengthening enforcement of the working regulations by improving the labor inspection system in Taiwan.