本文選用1981年到2010年美國上市公司的資料檢測勞工失業保險與公司 創新的關係。過去文獻指出勞工失業保險上升對公司來說是勞工失業風險下降，但員工來則是勞工失業成本下降，然而過去研究主要著重於對公司如何因應，對勞工如何受此影響的文獻有限。本研究提出假說勞工會因為 失業救濟收益提高 會使得勞工對失業問題的擔憂減少 ，因此對工作的投入程度下降 而使創新產出降低。本研究主要採用最小平方法進行回歸分析 ，也利用重新匹配後的樣本進行了雙重差分模型 difference-in-difference 的驗證，實證證據表明，上一年的失業救濟收益與創新產出的變數之一經市場價值調整的專利引用顯著降低 ，且經市場價值調整後的專利效率也顯著降低， 證實勞工會因為失業救濟收益提高使得對工作投入程度下降，最終使得專利引用及專利效率降低。;This paper selects data from American listed companies from 1981 to 2010 to test the relationship between the unemployment insurance and the corporation innovation. According to the previous studies, increase of labor unemployment insurance represents labor unemployment risk rise for corporations, but represents the cost of unemployment is lower for laborers. Previous research has focused on how the corporations is affected. However, research about how the laborers will be influenced is less. The hypothesis is that laborers will not worry about unemployment when unemployment insurance benefits increases. Therefore, they will reduce their innovation output. Empirical evidence shows that the increase of unemployment insurance benefits last year has a significant negative relationship with the corporate innovation output. We adopt OLS regressions and also the double difference model which is implemented by using the reselected samples. some of regression models using patent citations, which represent corporate innovation, are consistent with assumptions. This finding proves that unemployment insurance benefits decrease employees’ efforts to work, and then reduce patent citations and patent efficiency.