政府以勞動檢查作為貫徹勞動政策之重要手段，我國為提升勞動檢查效能，自2015年起訂定「督促事業單位遵守勞動條件相關法令實施計畫」，將勞動條件檢查權下放至地方政府，並充實其勞動條件檢查人力。本研究運用勞動部職業安全衛生署2016年至2019年勞動檢查年報等統計資料，藉由計量模型分析各縣市政府年度開立違反勞動基準法處分書之比例與「檢查計畫」、「縣市差異」與「檢查類型及法令修正類型」等三類型變數之關聯性，以探究現行勞動條件檢查制度及各縣市政府督促事業單位法遵之成效。實證結果發現提高檢查計畫之「計畫檢查涵蓋率」及「就業人口獲配員額」，有助於維護勞動權益；縣市差異之「地方政府組織型態」與「企業規模」影響勞動檢查效能。基此提出以下三點建議：
一、在勞動檢查制度上仍建議增聘勞動檢查員或增加目標檢查廠次。
二、建議增加非直轄市政府補助員額並加強其專業勞動檢查技巧訓練。
三、建議各縣市政府應優先針對小規模企業實施勞動檢查。

Labor inspection has been a critical approach to carry out government labor policy. To increase the efficiency of labor inspection, the “The Implementation Plan of Supervising Company to Obey Labor Standards Related Laws” was announced in 2015. According to the regulation, the authority of labor standards inspection is delegated to the local government and the labor inspection workforce must be fulfilled. This study aims to examine empirically the effectiveness of current labor standards inspection policy and local government’s supervision on legal compliance based on the 2016-2019 Labor Inspection Annual Report Data from the Ministry of Labor Occupational Safety and Health Administration. The empirical model focuses on analyzing the relationship between the violation rate of the Labor Standards Act and the key variables, including “Inspection Planning,” “City and County Difference,” and “Type of Inspection and Regulation Adjustment.” Two major conclusions can be derived from our empirical results. The first is to increase the “inspection coverage rate” and “inspector per employee” in the inspection plan to maintain appropriate labor rights. Secondly, both the “local government organization type” variable and the “company size” variable significantly impact labor inspection efficiency. Therefore, three suggestions are proposed as follows:
1.To increase labor inspector force or target inspection frequency in labor inspection policy.
2.To increase non-municipality government subsidy workforce and enhance the skill training of professional labor inspection.
3.To focus on small-scale company labor inspection for all city and county governments.

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