各國政府為了未來能有更健全的國民，均在幼兒的教育及托育藉由政策制定，提升幼兒的發展。本研究的目的為：一、了解育有三歲以下之婦女就業與幼兒托育之關係。二、探討臺灣與OECD國家對三歲以下幼兒之托育類型及比例。三、分析臺灣及OECD國家對三歲以下歲幼兒托育服務類型及覆蓋率。四、提出相關建議。本研究使用文獻分析法。研究結果：一、透過婦女就業率及幼兒使用合格照顧安排率，可了解各國政府對三歲以下幼兒的公共投資概況。二、比較OECD不同福利體系國家之正式及非正式幼兒托育比例。三、幼兒托育服務類型為機構式及居家式托育。四、我國的托育服務政策之建議為：推動幼兒托育法案、加強多元化的托育服務內涵、品質及覆蓋率。

The purposes of this study are: 1. to realize the requirements on child care services for working women with children under three. 2. to explore the formal and informal types of childcare and proportion for children under three in different doctrine OECD countries and Taiwan. 3. To analysis various types of childcare services and coverage between Taiwan and OECD countries. 4. To propose suggestions. The methodology of this study is literature review. The results of this study are: 1. Based on the women's employment and the use of qualified childcare arrangements, it presents each government's investment for childcare. 2. The comparison of formal and informal childcare proportion in children under three between Taiwan and these OECD countries. 3. The majority of childcare services are institutional and home-style type. 4. The suggestions for childcare policy in Taiwan for children under three have been made.