我國公務人員年金制度於2018年進行重大改革,對於具有穩定高福利特性的公部門工作而言。此一改變是否影響公部門工作對勞動市場,特別是年輕世代的吸引力,為本篇關注的重點。本研究探討年金改革對青年勞動力公職就業傾向的影響,使用學術調查研究資料庫提供的2012至2022年「人力運用調查」原始資料,採用內生轉換迴歸模型,對20至35歲群體的公私部門選擇進行分析。 實證結果顯示,年金改革後,高學歷的年輕族群選擇公部門的機率顯著下降,顯示改革削弱了公部門的吸引力。公部門薪資成長率相對較高時,會增加高學歷年輕勞動力群體進入公部門意願;生活成本較高的地區,會降低他們進入公部門的機率。此外,失業率越高,有助提升民眾進入公部門的意願,反映經濟環境對年輕族群職涯選擇的影響。因此,本文建議政府部門關注不同學歷、地區、與不同族群對於年改政策的反應;對於高生活成本地區,建議提供薪資或福利補助,以提升都市地區的招募與留才效果。 ;Taiwan implemented a major reform of its public sector pension system in 2018, bringing notable changes to the traditionally stable and well-compensated nature of public sector employment. Whether this reform has affected the sector’s attractiveness in the labor market—particularly among the younger generation—has become a central question of interest in this study. This study investigates the effect of the pension reform on young workers’ propensity to pursue public sector employment. Using data from the Manpower Utilization Survey (2012~2022) provided by Survey Research Data Archive, this paper applies an endogenous switching regression model to analyze public-private sector employment choices among individuals aged 20 to 35. Empirical results show that after the pension reform, the probability of highly educated young individuals entering the public sector significantly decreased, indicating a decline in its attractiveness. When public sector wage growth rates are relatively high compared to that of the private sector, the willingness of highly educated youth to enter the sector increases. The study also finds that in regions with higher living costs, the probability of entering the public sector is lower, suggesting that high living costs reduce its appeal. Additionally, higher unemployment rates are associated with increased willingness to work in the public sector, reflecting the influence of economic conditions on young adults’ career decisions. Therefore, the study suggests that the government consider the differentiated responses to pension reform across educational and regional groups, and provide wage or welfare supplements in high-cost urban areas to improve recruitment and retention.