我國中小企業扮演經濟發展及提供勞工就業機會的重要角色，但由於中小企業營運條件較差，如有限的成本、時間和資源，缺乏經驗等，因此無法建置國際公認的職業安全衛生管理系統OHSAS 18001，導致中小企業的職安衛管理未能有效落實，因此本研究蒐集國內、外文獻，瞭解中小企業建置OHSAS 18001職業安全衛生管理系統可能遭遇的困難，並參考英國、澳洲、美國和加拿大推行中小企業職業安全衛生管理的做法和我國勞工安全衛生組織管理及自動檢查辦法第十二條之一第一項及第二項規定，探討適合我國中小企業職安衛管理機制的運作程序，並建立PDCA循環式架構，引導中小企業建置職安衛的管理，以預防事故的發生。
本研究所建議的中小企業職業安全衛生管理機制包括政策、法規查核、管理目標與方案、文件化、危害鑑別、風險評估、風險控制與緊急應變措施、監督、事故調查以及績效評估，並且秉持持續改善的精神，建立多項矯正與預防措施以回饋至機制中的要項。本研究針對每一項程序制定適合中小企業的建立執行的方法、表單和查核表，以供中小企業參考，期盼中小企業能夠有效完成職安衛管理機制的建置，以降低工作場所發生事故的機會。本研究並於最後進行所提機制與台灣職業安全衛生管理系統的比較，以幫助中小企業瞭解兩者間之差異。

Small to medium-sized enterprises, SMEs, have been the backbone of economic development and employment providers in many developed and developing countries. However, the risk level of SMEs, according to studies conducted by countries with advanced occupational health and safety management regulations, as high as or even higher than large organization. Because most SMEs employers focus on business operation and the employees lack awareness of workplace health and safety hazards.
International and national management system standards such as OHSAS 18001, ILO-OSH, ANSI/AIHA Z10 and BS 8800 have widely been accepted as the most effective tools for occupational health and safety management. However, because of cost consideration and limited expertise with modern occupational health and safety management systems, most SMEs encounter extreme difficulty in fulfilling the basic requirement of such standards. So this study establishes occupational health and safety management mechanism for SMEs.
A management framework based on the Plan-Do-Check-Act cycle is proposed in this study. Similar to OHS management systems, hazard identify, risk assessment and risk control constitute the major activities in the proposed mechanism. Particularly, occupational health and safety management framework comprises corrective and preventive action in order to return to the management processes we have initiated, and then it will redeem management mechanism. In order to facilitate easy adoption by SMEs, supplementary tools such as checklists, flow charts, and implementation instructions are described in great details in this study. Finally, this study conclude that the SMEs occupational health and safety management framework and Taiwan Occupational Safety and health Management System OSHMS guidelines comparison, and detailed instructions to help SMEs that understand difference between them. It is hoped that the proposed health and safety management mechanism will assist Taiwanese SMEs to adopt and implement systems approach toward occupational health and safety management to effectively reduce workplace accidents and occupational diseases.

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