本調查研究旨在探討臺北市民營企業機構在修訂殘障福利法(民79)頒布之後，對僱用殘障者的意願。以臺北市二百家民間工商企業機構為對象，發出問卷進行調查，獲得有效問卷109份，經過逐題分析，主要發現如下： 1.在執行強制僱用殘障者之規定方面~大多數 (約八成) 受調查單位已了解並支持「定額僱用」之規定，並表示願依規定執行；尚未僱用殘障者之受調查單位，大多數表示並非不願僱用，而有事實上之困難。惟亦有少數 (約一成) 表示排斥態度。 2.對僱用殘障者的態度方面~已有僱用經驗者大多數對於殘障員工之工作態度與表現，表示滿意，並認為有助提升企業形象。多數雇主表示殘障者之職業技能若符合工作要求，願比照常人僱用，甚至優先僱用；其主要疑慮則為：(1)職能不符；(2)工作環境配合不夠；(3)擔心發生意外。資料顯示雇主對殘障者之就業仍有刻板印象存在，肢體殘障者之就業機會最多，而視覺障礙、智能不足、自閉症與多重障礙者之就業機會非常有限。 3.雇主希望政府配合措施方面~工商企業機構有望於政府者之要求為：(1)提供殘障者就業的供需資料，並舉辦就業輔導座談；(2)加強殘障者的職能評估與鑑定；(3)協助改善工作環境；(4)依法提供改善環境及補助超額僱用之人事費。 一般而言，由於臺北市強力執行殘障福利法定額僱用之規定，已有相當成果顯現，包括僱用率提高，雇主態度趨向積極。研究者建議此項規定，仍應貫徹執行，賞罰並進，加強宣導與職訓，協助解決實際困難，並推展「支持性就業」措施。

　　　　　The Law of Welfare for the Disabled, Republic of China, was first promulgated in 1980 and then revised in 1990. The revised one adopted the quota-levy-grant systems which was considered a "big shock" to the industry. The purpose of this study was to explore the attitudes and concerns of non-goverment industries regarding employment of persons with disabilities in Taipei city one and a half years after the revised Law was implemented. Two-hundred employers with employees over 100 were investigated by a survey inventory. Data from 109 employers (54% of the sample) were successfully collected and analyzed. The major findings were as the follow- ing: 1. Regarding enforcement of the quota system - The system was supported by the majority (approxmately 80%) of the employers; only a few (about 10%) showed negative attitude. Those who haven't yet employed the disabled showed "in fact" difficulties rather than rejection. 2. Attitudes toward hiring the disabled - Those who already employed persons with disabilities were in general satisfied with their working attitude and job performance. It was also considered beneficial to the enterprise's public image. Moreover, most of the employers indicated they would be happy to employ the disabled provided that they were qualified workers. The major concerns, however, were (1) the job skills, (2) a suitable working environment, and (3) the unexpected accident. It was found that there did exist .job stereotypes - there were unequal job opportunities among different disabilities. It was obvious that the physically disabled had the most, whereas the visually impaired, the mentally retarded, the autistic, and the multiple handicapped, had less. 3. Expectations of assistance from the government - Data showed that the industry was in need of assistance from the government, especially in the following areas: (1) providing a job information network to match the mutual needs of both the employer and the disabled; (2) va-cational evaluation on job-fitness for the disabled; and (S) the improvement of working environment and file grant for over-guota employment. In general, ever since the enforcement of the Revised Welfare Law for Disabled Persons in Taipei City, conditions of the employment of persons with disabilities have been considerably improved. It is hoped that the quota-levy-grant systems be enforced continuously and the sup- ported employment be adopted as the major force.