目前對台灣技能形成體制的解釋，主要有國家主導和地緣政治兩種觀點。然而這兩種觀點無法完全解釋台灣技能形成體制的特色，特別是相較於歐洲與其他東亞國家，台灣沒有發展出以企業為基礎的技能形成制度，而是發展出以學校為基礎的制度。本文認為要解釋這個現象，應該要看到企業的重要性，從國家推動企業投資人力資本過程中的訓練政治來解釋。我指出台灣戰後的人力計畫相當強調企業應參與投資人力資本，並比較企業對人力計畫中職業訓練與職業教育政策的回應，發現在台灣二元的產業結構下，由國家決策推動的《職業訓練金條例》未能有效協調大型國民營企業和中小企業的人力需求，建立以企業為基礎的職業訓練制度。職業教育則有私人興學和建教合作等不同的方案提供企業選擇，將更多企業納入技能形成體制。台灣的職業教育相較於職業訓練，更成功地接合二元產業結構，這解釋了為何台灣發展出以學校為基礎而非企業為基礎的技能形成體制。

Currently, there are two main interpretations of Taiwan's skill formation regime: the state-led and the geopolitical perspectives. However, these two perspectives cannot fully explain the characteristics of Taiwan's skill formation system, especially in comparison to those of European and other East Asian countries. Unlike these countries, Taiwan has not developed a firm-based institution but rather a school-based one. This article argues that to explain this phenomenon, the importance of firms should be acknowledged and the politics of training in order to promote the investment of firms in human capital should be examined. The author points out that Taiwan's post-war manpower plan emphasized the participation of enterprises in human capital investment. By comparing the responses of enterprises to the vocational training and vocational education policies of the manpower plan, it was found that under Taiwan's dual industrial structure, the Vocational Training Fund Statute promoted by state decision-makers was unable to eff ectively coordinate the workforce needs of large national enterprises and small and medium-sized enterprises, nor establish a fi rm-based vocational training system. On the other hand, vocational education provided different options for enterprises, such as private schools and cooperative education, which brought more enterprises into the skill formation system. Compared to vocational training, Taiwan’s vocational education successfully integrates the dual industrial structure. This explains why Taiwan has developed a school-based rather than a fi rm-based skill formation regime.

技能形成; 人力計畫; 職業訓練金條例; 建教合作; 私立學校

skill formation; manpower plan; the Vocational Training Fund Statute (VTFS); cooperative education; private schools