摘要 本研究旨在探討我國育齡職業女性之生育意願與政府托育政策之關聯，並進一步分析生育價值觀於其中的中介角色。研究採問卷調查法，回收有效樣本共516份，並透過描述性統計、變異數分析與皮爾森積差相關等方法進行實證分析。研究發現：政府托育補助與服務政策對育齡職業女性的生育意願具顯著正向影響；不同背景變項（如年齡、婚姻狀態、收入與子女人數…等）亦產生顯著差異；而生育價值觀對政策效果具中介效應。研究結果顯示，唯有同時提升政策支持與積極建構正向生育價值觀，方能有效提升女性生育意願，進而回應少子化挑戰。;Abstract This study explores the relationship between childcare policies and fertility intentions among working-age women in Taiwan, with a particular focus on the mediating role of fertility values. Using a quantitative approach, 516 valid questionnaires were collected and analyzed through descriptive statistics, ANOVA, and Pearson correlation methods. The findings indicate that government childcare subsidies and service policies significantly influence fertility intentions. Moreover, personal background factors such as age, marital status, income, and number of children yield substantial differences. Fertility values are found to mediate the policy impact on fertility intentions. The results suggest that enhancing both policy support and positive fertility values are essential to address Taiwan’s declining birth rate.
