本研究旨在探討影響台灣企業簽訂團體協約之因素，釐清企業在面對工會提出協商要求時的制度態度與決策考量。儘管政府推動修法並透過政策鼓勵企業落實勞資協商制度，但實際簽約比率偏低，顯示企業端在制度推行上仍存顧慮與障礙。過去相關研究多聚焦於工會或法規層面，較少從企業管理階層態度與實務操作面進行深入探討。
本研究採用質性研究方法，以深度訪談作為資料來源，選取兩家已簽訂團體協約之代表性企業（分別為製造業與金融業）作為研究個案，訪談對象為實際參與協商之人資高階主管，從制度認知、組織文化、政策壓力與協商歷程等面向進行資料分析。
研究發現，企業是否願意簽署團體協約，受限於內外部多重因素交織影響，包含管理層對制度功能的理解、組織內部的溝通文化、政府誘因設計與工會組織力等。部分企業將協約視為強化勞資關係與履行企業社會責任的工具，亦有企業出於控制風險與成本而採取觀望態度。協商歷程中常見挑戰包括條文內容歧見、內部壓力整合與談判節奏不一等，惟透過建立制度化對話機制可逐步克服。
本研究結果可為主管機關推動團體協約政策提供實務參考，亦有助企業強化勞資協商制度設計與談判策略。

This study explores the factors influencing Taiwanese enterprises in signing collective agreements, focusing on their institutional attitudes and decision-making when responding to union negotiations. Despite legal reforms and government efforts to promote structured labor-management negotiation, actual signing rates remain low, suggesting persistent hesitation and obstacles among employers. Previous research often centers on union or legal viewpoints, while this study highlights the role of enterprise-level management attitudes and internal practices.
Using a qualitative approach, this research is based on in-depth interviews with senior HR executives from two companies—one in manufacturing, the other in finance—both of which have signed collective agreements. The analysis covers four dimensions: institutional understanding, internal culture, external pressures, and negotiation experience.
Results show that signing decisions are influenced by internal and external factors, including how management perceives the function of agreements, the firm’s communication culture, government incentives, and union strength. Some enterprises regard agreements as tools for improving labor-management relations and fulfilling social responsibility, while others are cautious due to cost and control concerns. Challenges include differing expectations, internal resistance, and uneven negotiation pacing. These can be addressed through structured communication and collaboration with unions.
This study offers empirical insights for policymakers and practical guidance for enterprises aiming to strengthen their labor-management negotiation frameworks.

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