失業保除法乃規範失業保險之法律，其以保障失業者及其家庭的經濟安全並協助 失業者重返勞動市場為主要目的。失業保險之給付規範，影響制度功能之發揮；而保險財務 狀況關係制度可否繼續營運，亦具相當之重要性；又該保險人、被保險人及政府三者間之權 義關係及其組織結構，也將是影響失業保險制度實施順利與否的關鍵因素。行政院勞工委員 會成立後四度擬定開辦失業保險方案送行政院核定，均遭擱置，然失業保險開辦對我國經濟 與社會整體發展確有其必要性，且為保障勞動者之基本權利以及履行國家之義務，則失業保 險之開辦，非但刻不容緩，且為確保其制度之長時間運作，則失業保險之開辦前，須對該制 度作相當完盡之規畫，為促成失業保險制度立法之完善，本文擬從失業保險之組織規範、財 務規範及給付規範等方面探討該制度建構之立法方法，期有益於相關法律規範之制定工作。

　　　　　The unemployment insurance law is the law which norms the unemployment insurance, its main purpose is to protect the unemployed and their families' economic security and to help them returning to the labor market. The payment standards in unemployment insurance influence on the function operating of the scheme, and the financing condition is quite importantly related with that if the scheme may be operated continuously or not. The relationships between rights and obligations and its organization structure among the insurer, the insured and the government are the key factors which affect the operating fluency of the scheme. After the establishment of the Labor Commission in Executive Yuan, she had sent the unemployment insurance programs to the Yuan Meeting to be approved for four times but they were all shelved. While the open of unemployment insurance has its necessities for the whole of our nation's economic and social development. To protect the labors' basic rights and to carry out the nation's obligations, it is never too hurry to start the scheme. For assuring the longterm managing of it, we should try to have perfect schemes. To promote the untarnished legislation of unemployment insurance scheme, this study intends to explore the legislative policy in scheme constructing from the aspects of organization, finance and payment norms. Hope has it to benefit the related legislating works.