本文以產業關聯表及其附帶之雇用表，利用結構分解法，分析1991-1996年間影響就業人力變動的因素，其次建構社會會計矩陣，利用延伸投入產出模型，實證模擬出品金額的改變對國內就業與所得分配的影響。主要發現為，隨著產業轉型，近5年業人口在產業間的配置大致遵循產業結構調整方向而改變，而生產技術進步使得勞動生產力提升，雖對就業形成收縮作用，惟經濟持續成長，對擴張就業的效果較大，致整體就業人力需求仍呈上升趨勢。此外，技術進步也使得不同職業間的就業人口產生替代作用，以專門技術人員需求增加最速。如以出口反映產業結構的變動，且循過去軌跡發展，將導致五等分位家庭所得差距倍數呈擴大的趨勢，最主要原因是各產業所支付的要素報酬產生變化，而高級人力勞動報酬流至第五等分位組家庭的比重上升所致。

　　　　　With the input output table and its supplemental employment table, firstly this paper uses the structural decomposition analysis framework exploring the factors which cause the movements of Taiwan's labor force the period 1991-1996. Secondly, by building the social accounting matrix, this paper applies the extended input model to simulate the effects of export change on income distribution and employment. The results indicate the change of labor force allocation among industries follows the characteristics of industrial structural changes over the period. Though the technical change boosting the labor productivity has the employment-reducing effect, it is offset by the employment-increasing effect of continuing economic growth. Besides, technical change cause the substitution between occupations in the employment, specifically , the demand for professionals increasing most sharply. Export change following the past track will cause a rise in the inequality of the income distribution among the five equal divisions of households. The main reason is that the factor incomes change unevenly among different industries and the share in which the compensation of the highly skilled workers goes to the richest household division rises significantly.