本篇論文主要探討近年來台灣地區職業區隔程度對於男女薪資差異的影響。本文以2002至2010年之「人力運用調查資料」進行產業內職業區隔程度之影響分析,探討兩大產業(製造業與服務業)職業區隔程度對於男女薪資差異之影響,並分析其差異。實證資料為產業的panel資料,採二階段最小平方法(Two-Stage Least Square)進行估計,以修正內生性問題。 實證結果發現,整體而言,職業區隔程度為解釋男女薪資差異十分重要之變數,近年來職業區隔程度之下降可解釋約7.40%至11.94%男女薪資差異之縮減。職業區隔程度的降低對於製造業白領、藍領以及服務業白領男女薪資差異的降低更為重要,其解釋能力達22.16%至145.61%,此一比例高於台灣過去的文獻發現。而造成近年來職業區隔降低的因素中,產業的興衰、教育的提升與兩性於就學時科系之自我選擇等是影響職業性別區隔最重要的變數。其中,雇用成長較高的產業,其男女職業區隔的程度也較低,顯示該產業相對更著重勞工之工作能力,而非其性別。教育年數之增加則有助於職業區隔程度之降低,並可減少男女薪資之差異。故本文的實證結果發現,兩性對於科系選擇相較以往平衡的趨勢有助於台灣職業區隔程度的減小。同時,實證結果也發現教育程度的提升對於男女薪資差異之縮減亦有顯著的效果。亦即,台灣的教育政策對勞動市場兩性之就業選擇及薪資均等化的趨勢皆有深遠的影響,故單就此層面而言,台灣的教育政策應該算是成功的。The main purpose of this study is to examine the effect of occupational segregation on male-female wage differentials in Taiwan. We use the 2002 to 2010 Manpower Utilization Survey data to explore the effect for two primary industries, i.e., manufacturing and service, and focus on their differences. The empirical dataset is industrial panel. We perform the regression by two-stage least square and correct for the problem of endogeneity. The empirical results show that occupational segregation, one of the main factors in explaining male-female wage differentials, accounts for the diminishing of the male-female wage differentials by 7.40% to 11.94%. It is particular valid for both the white collar and the blue collar workers in the manufacturing sector as well as the white collar workers in the service sector, explaining the reduction of the male-female wage differentials by 22.16% to 145.61%, much higher than those found in the related literature in Taiwan. Moreover, three factors are found crucial in reducing occupational segregation. They are the prosperity of industry, the expansion of higher education, and the gender self-selection in the study fields. The higher the industrial growth rate, the lower degree of occupational segregation is. This finding implies that those industries value workers abilities rather than their genders. In addition, education leads to more balanced distribution in workers’ study fields across the males and females and leads to the reduction of occupational segregation, which in turn causes the diminishing of male-female wage differentials. As such, higher educational policy in Taiwan should be quite successful in this regard.