本文利用行政院主計處台灣人力資源運用調查樣本,
研究重點在台灣 1978 年至 2003 年大學以上學歷畢業於不同學院勞工的性別薪資差異，
以 Horrace and Oaxaca (2001) 薪資差異衡量指標來分析不同科系內以及不同科系間的兩性薪資差異。

本研究結果主要發現大學主修於醫、 工、 法 、及商管的女性在薪資上會受顯著的歧視,
而農、文、理、教育等隨時間經過男女薪資差異並不顯著。
另就各指標之排序來看,
主修於醫學院的兩性薪資差異最大,
工學院居次;
主修教育的排序多居後,
並且該主修兩性薪資差異在統計上並不顯著。

而由於資料的限制無法做更細目的科系分類,
加上所使用的衡量指標有其侷限性,
要如何克服這兩個問題,
是我們未來研究的方向。

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