台灣社會結構的轉型，使得女性面臨「家庭」與「工作」兩種角色的衝突與抉擇。國家為消除性別歧視、促進性別地位的實質平等，故訂立「性別工作平等法」，企圖強化性別平等目標的實踐。近年來受到全球化浪潮襲擊，我國以中小企業為主的產業結構在經營上日益困難，如何使育嬰留職停薪制度對中小企業的影響減到最低，成了本文主要的研究焦點。由於中小企業因其性質與規模上的差異，往往同時面臨企業生存、員工薪資、家計維持，以及符合政府法令等多重問題。另一方面，申請育嬰留職停薪的女性，亦因為中斷其職業生涯而造成雇主經營上的困擾，從而造成該辦法實施上的困難。本研究採取立意抽樣的方式，針對雇主以及人事部主管進行訪談。藉由訪談意見的歸納，本文企圖找尋進一步落實育嬰留職停薪津貼的可能政策配套方案。

With the social structural transformation in Taiwan, the women faced the dilemma of work and life balance. To eliminate the gender discrimination, Taiwan legislated " Gender Equality in Employment Act " to strengthen the goal of gender equality. With the trend of globalization, it is more and more difficult in management and operation for the Small and Medium Enterprise in Taiwan. This focus point of this article is to lowest the influence of “Regulations for Implementing Unpaid Parental Leave for Raising Children”. Because the Small and Medium Enterprise in its nature and scale difference often simultaneously faces many problems of enterprise survival, staff salary, family maintenance, as well as conforming to the government law and so on. On the other hand, female worker who apply for “ Unpaid Parental Leave for Raising Children” also interrupts her professional experiences which causes the managing difficulty for the employer. This situation causes the implement difficulty for the policy. This research adopts the purposive sampling to interview employers as well as the human resources department managers. Through the induction of interviewers’ opinion, this article attempts to further look into the feasibility of allowing the overall implementation of the Allowance for Implementing Unpaid Parental Leave for Raising Children.