本文使用 2018 年行政院主計總處提供之「人力資源與人力運用調查」資料，探討臺 灣高等教育是否學用相符因素對薪資表現的影響。本研究可分成兩部分，第一部分探 討教育程度、學院別及行業別對薪資表現之影響;第二部分則加入學院別與行業別之 交乘項，藉以探討學用是否與行業相符對薪資表現的可能影響。
實證結果發現，教育程度與薪資報酬呈現正相關;在探討學院別的選擇中，醫學院
的學院報酬率最高，其次為法學院;針對學用相符之探討，在金融及保險業對應商學
院、製造業對應工學院、醫療保健與社會工作服務業對應醫學院等迴歸結果都顯示當
學院別與行業別相關時會有較好的薪資表現，行業領域學用相符對勞動者之薪資報酬
會產生正向影響力，即在相應行業領域發揮所學專長、學用相符確實能得到較高之薪
資報酬。

This study use the 2018 Report of Manpower Utilization Survey published by DGBAS of the Executive Yuan to analyze the impact of choice of field of study in higher education and career choice on earnings. The empirical results can be divided into two parts. First, we discuss the impact of education level, field of study, and industry on wage performance. Next, the interaction terms between choice of field of study and choice of industry are taken into account. In this manner, the impact of the consistency between learning and industrial selection on wage can be examined.
The empirical results show that the higher the education level, the higher the wage. As far as the choice of study is concerned, Medical School earns the highest rate of return on education, followed by Law School. Regarding the discussion of academic and industry matching, regression results show that when an individual’s field of study is related to the individual’s working industry, there will be better wage payoffs.

中文部分
1. 行政院主計總處(2019)。107 年人力運用調查(AA020041)【原始數據】取自中央研
究院人文社會科學研究中心調查研究專題中心學術調查研究資料庫。
doi:10.6141/TW-SRDA-AA020041-1
2. 吳同凰(2019年11月21日)，近 5 年新鮮人平均薪資出爐!哪個科系畢業最吃
香?哪個產業最高薪?經理人。
網址:https://www.managertoday.com.tw/articles/view/58237
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5. 陶宏麟、簡維萱(2011)，〈女性學士、碩士教育與工作不對稱及其對薪資影響之比
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6. 鄭永福、許瑛玿(2017)，〈應用決策樹探索大學以上畢業生薪資之影響因素〉，
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