自民國93年以來，台灣的大學部聯招錄取率持續維持在80%以上，帶動擁有大專以上學歷之工作者占整體勞動力的比例持續上升，面對整體勞動力狀況的改變，本文關注的重點為高等教育畢業生在不同學歷差異中對於其薪資以及薪資成長之影響，而學歷差異在本文係分為私立大學學士、國立大學學士和碩士以上學歷。本文使用的資料庫為民國99年及民國107年勞動部之「15-29歲青年勞工就業調查」之橫斷面資料，除了分析各年之學歷對於薪資與薪資成長的影響外，也將對此兩年進行比較分析。
　　實證結果顯示，不論在民國99年或民國107年，學歷為國立大學學士或碩士以上者之現職薪資與起薪均顯著高於私立大學學士，且學歷為國立大學學士或碩士以上者相較於私立大學學士仍擁有較高的薪資成長。因此，在學歷為大專以上的畢業生中，擁有國立大學學歷或碩士以上學歷者在就業市場仍具有較高的競爭力與薪資。雖然擁有國立大學學歷或碩士以上學歷者無論在起薪、現職薪資以及薪資成長上均有較好的表現，但比較民國99年以及民國107年的薪資成長實證結果後發現，民國99年至民國107年國立大學學士學歷以及碩士以上學歷對於薪資正成長之邊際效果呈現下降之結果。本文更發現，碩士以上學歷在薪資正成長的邊際效果之下降幅度比國立大學學士學歷的邊際效果下降幅度為小。高教擴張現象確實使得大專以上學歷工作者之教育報酬下降，然而碩士以上學歷之工作者受到高等教育擴張的負向影響，相對於國立大學學士學歷工作者較小。

Taiwan’s college and university admission rate has been maintained at a level of more than 80% since 2004. As a result, the proportion of workers with a college or higher degree continues to rise. In the face of changes in the overall labor force, this study aims to analyze the impact of higher education degrees on wages and wage growth in different academic qualifications. The difference in academic qualifications is divided into a bachelor’s degree from a private university, a bachelor’s degree from a national university and master’s degree or above. The data used in this study are drawn from the “15-29 Years Old Youth Employment Survey” conducted by the Ministry of Labor in 2010 and 2018. In addition to analyzing the impact of academic qualifications on wages and wage growth in these two years, a comparative analysis between these two years will also be conducted.
The empirical results show that whether in 2010 or 2018, the current wage and starting wage of those with a bachelor’s degree from a national university and master’s degree or above were significantly higher than those with a bachelor’s degree from a private university. Those with a bachelor’s degree from a national university and a master’s degree or above also exhibit higher wage growth. Therefore, among higher education graduates, those with a national university degree or a master’s or higher degree still have better competitiveness and wages in the labor market. The empirical results from 2010 and 2018 suggest that higher education graduates with a bachelor’s degree from a national university or a master’s degree or above have better performances in starting wage, current wage and wage growth. However, the comparative analysis of the wage growth in 2010 and 2018 indicates that the marginal effect of a bachelor’s degree from a national university and a master’s or higher degree on positive wage growth has declined. It is also found that the decrease in the marginal effect of the positive wage growth of a master’s degree or above is smaller than that of a bachelor’s degree from a national university. These results indicate that the negative impact on the returns of education due to the expansion of higher education is less in master’s degree or above than a bachelor’s degree from a national university.

第一章、研究動機···································1
第二章、文獻回顧···································6
第一節、人力資本理論·······························6
第二節、教育報酬···································7
第三節、薪資成長···································8
第三章、資料來源與計量模型之設定···················10
第一節、民國107年資料之敘述統計分析················11
第二節、民國99年資料之敘述統計分析·················14
第三節、計量模型之設定·····························17
第四章、實證分析···································22
第一節、民國107年資料之實證結果分析················22
第二節、民國99年資料之實證結果分析·················39
第五章、結論·······································51
參考文獻···········································53
附錄1－民國107年15-29歲青年勞工就業狀況調查問卷····55
附錄2－民國99年15-29歲青年勞工就業狀況調查問卷·····63

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