自古以來，婦女除料理家務與照護老人外，亦為托育幼兒之主要提供者，此
種種因素均可能造成女性選擇成為勞動者所需面對之隱含固定成本的增加。因
此，吾人推測女性工作身份之抉擇亦可能因此深受固定成本所影響。換言之，因
不同工作身份之工作彈性不同，對女性勞工而言，其所隱含的固定成本以及就業
阻礙效果應該有所差異。故本研究之目的在於深入探究女性工作身份選擇如何受
到固定成本影響之問題。亦即，本文著重於當女性選擇進入勞動市場時，可能因
為所涉及的固定成本之差異而選擇不同從業型態之探討。另外，於實證模型中吾
人加入男性配偶資料之分析，提供其與女性之對照，以突顯固定成本對女性、男
性工作決策之異同。再者，透過2000 年和1990 年的比較，吾人並可探究近十年
間女性工作身份選擇轉變之因素，得以完整呈現在不同的環境下，女性工作身份
受到隱含固定成本影響的原始風貌。
本研究藉由主計處發布之「人力資源調查」及其附帶專案調查－「婦女婚育
與就業調查」。並將女性工作型態劃分為自營作業者、雇主、受僱者以及無酬家
屬工作者四類，以Multinomial logit model 深入分析女性工作身份選擇的影響因
素，著重於隱含固定成本所造成的衝擊。
研究結果發現，女性會因為本身固定成本的差異而投入不同類型的工作身份。且
女性、男性就業型態之選擇確實有所差別，即男性相對比較不會因固定成本之上
升，而傾向成為非受僱者；相反地，女性則會因此羈絆效果而投入較具彈性的非
受僱身份。此外，藉由比較分析各年度間的女性模型結果發現，隨著經濟環境的
改變與教養問題日漸受到重視，影響女性工作身份決策之因素也產生了變化。

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