隨著社會與經濟的快速發展，施工內容與作業型態日漸多元多樣，營造工程基於其行業特性，普遍存在著工程承攬與轉包的情形。若工地發生勞安事故，將涉及職業安全衛生法重大職業災害罪及刑法業務過失罪。對於各承攬與轉包等關係人影響相當大，各業主與承攬廠商的法律責任有釐清之必要。本文先釐清總承包廠商、承攬廠商、分包廠商、業主等雇主之認定，再探討職業安全衛生法與刑法之規定與內容，確認各關係人的法律責任。其次，本文分析17年（85年-102年）的最高法院刑事判決見解，疏理最高法院就職業安全衛生法與刑法之認定與判決基礎，綜整分析相關案例之內容，並以個案方式提出職業安全衛生法與刑法的責任認定方式與界限，以確定責任歸屬。

With the rapid development of society and economy, the contents and construction methods of the construction engineering are more and more diversified. Base on the industry characteristics, the construction engineering often contract and subcontract to a project or a program. If occupational accidents happened on construction site, institutions and employers will violate Serious Occupational Disaster Crime and Professional Negligence Crime of the Criminal Law .In the same time, the contracting and subcontracting stakeholders such as general contracting manufacturers, contract manufacturers, subcontractors, even the owners would consider a serious influence. Therefore, the legal relationship between the owners and contract manufacturers should be clarified. This article clarified definitions on the employer of project manufacturers, contract manufacturers, subcontractors, and owners in general. Then discussed the provisions of the Occupational Safety and Health Act and the Criminal Law and confirmed the relationship of each person's liability. Secondly, this article analyzed the Supreme Court criminal judgments for 17 years (In 1996 -2013), and identified basis of the Supreme Court judgment between the Occupational Safety and Health Act and Criminal Law, and reviewed the relevant cases. This article presented the boundaries of responsibility between the Occupational Safety and Health Act and the Criminal Law and found out the way to determine the attribution of responsibility.