本文利用1996年「人力運用調查報告」之個體資料，探討不同規模別廠商工資差 異之因素。考量因勞動者能力與偏好之異質性，使得勞動者在面對不同規模別雇主之需求與 工作環境時，已先產生自我選擇行為；因此，本文以多元序類probit模型做第一階段自我選擇 估計，再修正工資報酬估計式中的選擇性偏誤。本文之估計結果如下：一、勞動者之教育年 數愈高、現職前工作經驗愈豐富、女性、已婚者及理、工、醫科系背景者，會傾向選擇大廠就 業，反之選擇小廠。二、工資報酬之決定式中均存在顯著的選擇性偏誤；在小規模廠商(100人以 下)有負的選擇性偏誤，在大規模廠商(500人以上)有正的選擇性偏誤。因此，若未考慮勞動 者自我選擇現象，將會高估大廠與低估小廠之薪資報酬。三、將不同規模廠商工資差異進一 步分解發現，秉賦價格的差異遠大於秉賦本身的差異，且稟賦價格差異隨著廠商規模而增加， 顯示大規模廠商對於勞動者的秉賦能力顯然付予較高的評價。# 330 1$aUsing Taiwan's Manpower Utilization Survey data for 1996, this paper adopts a two-stage estimation method to examine the wage differentials among firms of different sizes. First, an ordered probit model is used to estimate the self-selection process between heterogeneous workers and firms. Second, the wage equations for firms of different sizes are estimated by incorporating the possible selection bias obtained in the first stage. Estimation results show the existence of significant selection bias, which implies that more able workers choose to work at large firms and less able workers at small firms. This type selection bias will reduce the wage differentials. According to the decomposition analysis, price differential effects outweigh endowment differential effects. The main firm-size-related wage differentials are generated by job attributes and higher rewards paid by large firms to workers.