本文的主要目的，是從性別觀點探討台灣的國家福利體制，並透過國際比較，找出台灣國家福利的制度特徵與相對位置。經過對不同學者提出的福利國家類型學的討論與評估，本文最後採取Korpi（2000）的分類架構與測量指標，將台灣和18個OECD國家進行比較分析。研究結果發現，在Korpi建構的「一般家庭支持」、「雙薪家庭支持」、和「市場取向」三種福利國家體制的模式中，台灣目前國家福利體制的位置是座落在「市場取向」模式的類屬，而非有些人可能預期的家庭主義色彩較濃的「一般家庭支持」模式。此外，研究中也發現，台灣近年來由於性別工作平等法的立法與修正，開始實施育嬰假、陪產假、家庭照顧假等「再家庭化」的政策措施，使台灣的國家福利體制有略向「雙薪家庭支持」模式方向發展的現象，但是缺乏「去家庭化」的國家照顧政策作為基礎，所有公共照顧服務的相關指標，台灣的得分都是敬陪末座。 本文除了探討台灣的國家福利體制的取向與定位外，也分析了福利體制的因和果。跟隨Korpi（2000）的分析腳步，從政黨政治的角度解釋福利國家體制的發展，台灣沒有以宗教團體為基礎的政黨，也欠缺左派政黨的政治影響力，因此發展成「市場取向」模式的福利體制是很自然的結果。但是作者同時指出，福利國家的跨國比較研究常以政黨的政治影響力，作為影響福利國家體制發展的自變項，此種分析方式無法反映婦女運動的影響力，對於強調性別觀點的福利國家研究而言是嚴重的缺憾。至於福利國家體制的性別平等化效果，台灣的兩性勞動參與率差異，整體而言表現僅較義大利和日本稍好，落後其他國家甚多。但是值得注意的是，台灣「25-34歲」這個生育與育兒年齡層的兩性勞動參與率差異遽減，表現甚至比多數北歐以外的國家還要好。顯示年輕世代正產生重要的變化，此一變化的意義為何？值得進一步探討。在傳統性別角色分工的意識型態方面，台灣的表現極差，即使和較保守的「一般家庭支持」模式國家相較，也幾乎落後了一個世代。

This study is to evaluate the model of the state welfare in Taiwan from a gender perspective. After reviewing different typologies of the welfare regimes developed by different scholars, the study decided to apply the framework and indicators developed by Korpi（2000）to analyze the state welfare in Taiwan in comparison with 18 OECD countries. It is found that the state welfare in Taiwan is currently located at the “market-oriented model” and not the “general family model” as some may expected. The revision of the Gender-equality Employment Act passed last year, which provided some refamilialization measures such as maternity leave, paternity leave, and family care leave, makes the state welfare in Taiwan move toward the “dual-earner model”. But the lack of a defamilialization basis provided by the public care system strongly hinders the development. This study also discussed briefly the cause and effect of the state welfare in Taiwan. Since there is no confessional party nor left-wing parties in Taiwan, it is natural to find its state welfare to be market-oriented. But the author also pointed out that party influence is not an adequate variable to measure the influence of women’s旧 movement, and the development of new variables for this purpose is desired. As for the effect of the state welfare, it is found that the overall difference between men’s旧and women’s旧labor participation rate in Taiwan is only less than Italy and Japan. But this labor participation difference for the age group of 25-34 dropped rapidly, which is even less than many non-Nordic countries. This peculiar phenomenon is worth future study. As for the ideology of gender roles, it is found that the attitudes toward women’s employment in Taiwan is very conservative, almost falls behind by a generation in comparison with many “general family model” countries.