我國勞動基準法修正案於105年12月21日通過，一例一休新制上路，在勞方與資方之間鬧得沸沸揚揚、各級政府忙得不可開交，問題衍生而法令難以解決，顯然是政策沒有整體的規劃；另對百業造成衝擊，不僅漲聲四起，許多行業面臨人事成本增加，索性直接周末不營業來因應，而各縣市及鄉鎮市公所因財政拮据及人力不足，臨時人員及清潔隊員也隨之跟進。基本上，解讀一例一休這個問題不能僅從政治的複雜性去觀察，我們要切入探討的應是這個問題產生的正當性著手。首先應觀察它的背景。背景應從宏觀的面向去瞭解勞資問題在當今全球化下各國的發展趨勢以及全球政策面上發展的重心及特質。次則應從微觀面向看我國勞動基準法的立法精神及準則、修法的走向與全球化趨勢是否接軌。唯有把握住這個方向，我們方能掌握住當前一例一休問題產生的根源、政府（公部門）與資方（私部門）以及勞方（第三部門）形塑的治理關係。「一例一休」問題產生爭議的焦點是在地方層級上，這屬於一個「地方治理」的課題，然而它又與國家治理有密切的關係。本文將從全球治理的面向來觀察中央與地方的關係、以及在國家治理及地方治理兩個層級上的交互關係作基礎來觀察政府、資方及勞方三個角色的關係。這種關係的複雜性是一種「網絡效應」的呈現，同時也是一種「競合效應」的影響。處理這個問題有相當的複雜性及連動性，務必與全球治理的理念相接軌。

The amendment to the Labor Standards Act was passed on December 21, 2016. The new policy of ＂one fixed day off and one flexible rest day＂ triggered a great debate among management and employees, and governments at all levels were very busy with it. The fact that many problems arose, but failed to be solved by laws, clearly shows a lack of integrated policy planning; the new policy also had an impact on many industries. Prices went up, and many industries faced with increasing labor costs resorted to closing their businesses on weekends as a response. Additionally, the town hall of all counties, cities, villages, and towns forced their staff, including temporary personnel and cleaners, to work extra hours, due to tight financial budgets and shortages of human resources. Basically, it is not enough to observe the issue of ＂one fixed day off and one flexible rest day＂ from the angle of the complexity of politics, and what should be thoroughly discussed is the justification of the existing problem. On the one hand, we should observe its background and learn different countries' developmental trends for labor and management issues in the globalization context, as well as the developmental focus and features of global policies at a macroscopic level. On the other hand, we should view the legislative spirit and criterion of the Taiwan Labor Standards Act, and whether the amendment follows the trends of globalization at a microscopic level. Only when we follow this direction can we address the root cause of the issue of ＂one fixed day off and one flexible rest day＂, and understand the governance relationship among the government (the public sector), management (the private sector), and employees (the third sector). The focus of the debate of the issue of ＂one fixed day off and one flexible rest day＂ is on the local level, which belongs to the topic of ＂local governance＂, but is also closely related to national governance. This paper will explore the central and local relations from the perspective of global governance, as well as the relation among the three roles of the government, management, and employees, as based on the interactive relationship between the two levels of national governance and local governance. The complexity of the relations shows the ＂network effect＂ and the influence of ＂competition and cooperation effect＂. It is complicated, and the solution may affect other aspects of the issue, therefore, the concept of global governance must be involved.