以經濟誘因工具刺激職業安全衛生管理投資之影響因子初步探討

Determinants of Stimulating Investment in Occupational Safety and Health Management by Using Economic Incentive Tools: A Preliminary Study

10.7005/JOSH.200906.0190

何俊傑(Jiun-Jye Ho)；張振平(Cheng-Ping Chang)；游逸駿(Yi-Chun Yu)

職業傷害 ； 經濟誘因 ； 職業安全衛生 ； Occupational injury and disease ； Economic incentives ； Occupational safety and health

勞工安全衛生研究季刊

17卷2期（2009 / 06 / 01）

190 - 203

繁體中文

根據國外先進國家的經驗，採用經濟誘因的模式已成為鼓勵企業增加投資職災預防的重要工具之一。本研究以假設性市場評價法，透過線上問卷方式及勞動檢查單位，邀請600家製造業、營造業及光電產業的事業單位安全衛生管理人員，就參加一項安全衛生管理制度的認證，評估事業單位參與該項計畫的意願。經濟誘因模式，包括：補助、計畫申請、減稅、調降勞保費率、低利貸款及放寬國外投資標準等6種。共完成184份有效問卷，回收率為30.6%。利用logistic 迴歸分析發現，製造業及半導體產業較營造業有較高的意願增加安全衛生工作的投資，營業額超過100億的產業無論哪一種誘因皆難以達到刺激投資的效果；另外填答人若為公司高階主管以及每年投入安全衛生預算愈高之企業，對於配合政府提出之誘因計畫將有較顯著之效果。本研究因此建議，未來應先針對事業單位特性與需求，進行完整調查後才提出經濟誘因計畫；此外，中小企業以及職災發生情形較嚴重之行業應該優先以經濟誘因手段，鼓勵事業單位投資安全衛生工作。

According to the experience of the industrially advanced countries, the use of the economic incentive approach has become an important means of stimulating enterprises to increase investment in the work of occupational injury prevention. This study conducted a contingent valuation survey via an on-line constructed questionnaire to measure the stated preference for various incentive schemes among 600 enterprises in the manufacturing, construction, petrochemical and electro-optics industries. The hypothetical scenario in the contingent valuation questions was whether the respondents, who were supervisors of occupational safety and health (OSH) affairs in the enterprises, were willing to participate in a government-authorized accreditation scheme for OSH management systems. Six economic incentive tools were proposed: subsidies, financial grants, tax deductions, lowering of Labor Insurance premiums, low-interest loans and loosening of limitations on overseas investment. A total of 184 firms completed the questionnaire, giving a response rate of 30.6%. Under the assumption of the logistic regression model, the results showed that firms in the manufacturing and electro-optics industries had a higher willingness to increase OSH investment under the incentive schemes compared with those in the construction industry. For firms with revenues over NT$10 billion, however, none of the incentive schemes was effective. Also, firms in which the respondent was a ranking executive, and which had a relatively high OSH budget, demonstrated a significant association with the effectiveness of the incentive schemes. Therefore, results of the study suggest that a comprehensive survey should be conducted to determine the characteristics and needs of firms before offering economic incentive schemes. Small and medium-sized enterprises, and those in industries with high occupational injuries rates, should be given first priority in offering incentives to stimulate investment on OSH work.

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