從相對資源論、時間可得論、及性別角色意識論等觀點，本文推導解釋家務分工(丈夫相對家務參與)的合理假設，並運用510對夫妻配對樣本的調查資料，來驗證下列可能影響夫妻家務分工的因素：(1)夫妻相對教育程度與相對所得；(2)夫妻的相對在外工作時間；(3)夫妻的相對工資率；(4)夫妻的性別角色意識相對態度。 多元迴歸的實證分析結果，支持其中的部分假設，發現夫妻皆高教育者、妻子相對所得、以及夫妻性別角色意識的組合型態，對於家務分工皆有顯著的影響；而相對在外工作時間和相對工資率對家務分工並無影響，結果顯示性別角色意識論獲得最有力的支持，相對資源論部份獲得支持，而時間可得論則與經驗證據相矛盾。 本文結論台灣隨著女性勞動參與的普遍化，在家庭生活中，丈夫參與家務工作的程度，主要還是受到夫妻的性別角色地位平等的理念所影響，丈夫並不因妻子就業的工資率及在外工作時間長，遷就現實的需要而多做家務。至於妻子的所得的份量對影響丈夫做家務也發揮一些影響力量。

Based on three related theories which explain couple's behavior in household division of labor, this study derived and tested relevant hypotheses from theories. The theories pertain to relative resources model, time availability model, and gender role model. Sampled data comprised of 516 couples' matched-pair information, which compares husband's and wife's relative status in education, income, employment hours, wage rates, and domestic working hours is employed for empirical verification. Results show significant factors which affect husband's behavior in sharing more housework include high education for both husband and wife, husband's and/or wife's egalitarian ideal about gender roles, and wife's income as a proportion of family's total income. Factors deny husband's support for housework include wife' relative employment hours and her relative wage rate. Our findings show the ideal factor of gender equality seems more influential in shaping husband's behavior than practical time conflict due to wife's employment. Nevertheless wife's income share still has power in this.