基本工資的訂定爲我國重要的勞工福利措施，然而它的制訂對經濟發展的影響也很大，因此本文研究的重點即在於探討如何以較客觀丶合理的方式來制訂我國基本工資。在本研究中，我們一方面參考了英、美丶日、韓等國制訂基本工資的經驗，一方面也檢討目前我國基本工資制訂的參考公式；同時，我們更利用行政院主計處所舉辦的各種大規模調査來瞭解在不同基本工資水準下它對我國不同消費水準丶不同產業與不同職業別勞工的影響。研究結果顯示，我國目前的基本工資水準約爲當年度製造業平均工資水準的百分之48，這個水準較上述四國的百分之 33 至 35 的水準均高出甚多。造成我國基本工資水準較高的原因之一是，我國在目前基本工資計算方法中有高估的因素。爲了匡正我國目前或已偏高的基本工資，本研究根據主計處的各項調査資料分析後建議，我們在基本工資的決定上，似可先決定一個基本工資所要涵蓋的低消費勞工人數比率的政策目標，待這個政策目標決定之後，再找出其相對應的基本工資水準，如此一來，基本工資的決定或較客觀合理。在這個政策目標的設定上，本研究建議最低消費百分之 15 的就業者或許是基本工資在政策上值得參考的目標；而在目前的制度下，對於靑少年勞工、身心殘障或受初級訓練的勞工也應制訂較低的基本工資水準，這對於已經偏高的我國基本工資而言尤爲迫切。

The stipulation of minimum wage levels is one of the important labor welfare policies in Taiwan. One cannot, however, neglect the potential un­employment effect of this policy. How to properly set the level of the mini­mum wage is thus an important issue and it is the subject of this paper. In this study, we first of all evaluated the schemes adopted and the minimum wage levels stipulated in Great Britian, the U.S.A., Japan, and Korea. We then carefully examine the methods which have been adopted in order to deter­mine the minimum wages in Taiwan. In addition, data from various large scale surveys conducted by the DGBAS of the Executive Yuan are also ana­lyzed in order to examine how minimum wages set at different levels will affect workers in different occupations, in different industries, for different consumption levels, and in different regions. The results show that the mini­mum wage of NT$ 8, 130 stipulated in Taiwan in 1988 was roughly equivalent to 48 percent of the average manufacturing wages for that year. This ratio is signigicantly higher than the corresponding minimum wage ratios of the four countrics mentioned above. The results also show that the method that we have adapted to determine the minimum wage is likely to be biased upwards. In order to rectify the shortcomings of the current method, we suggest that the government first decide how large the coverage of the minimum wage policy for the lowest-consumption level workers should be, and then find out the corresponding minimum wage figures from the DGBAS's large sample survey. In view of the minimum wage levels of the four foreign countries and other related factors, we suggest that the government may consider setting the lowest 15 percent of the consumption level workers as her minimum wage coverage target. Furthermore, the government should also swiftly introduce even lower minimum wages for the teenaged workers, the handicapped, and those workers who are receiving basic training, so that their job opportu­nities will not be adversely affected by the stipulation of minimum wages. This is especially important and urgent in Taiwan since minimum wages levels are already too high.