由於臺灣經濟快速發展與社會變遷，人們生活型態由從前以工作為主的生活轉變為追求職場與生活平衡，日益重視生活品質並追求更舒適的生活方式，故工作時間與休閒時間的運用在近代社會更顯得更加重要。我國於1998年推動公務員隔週休二日希望可以帶動民間企業縮減工時，重視勞工權益與身心健康，緊接著又在2001年推行週休二日制度，同樣期望利用政府領頭的方式，引導我國產業與國際接軌並且促進不同產業發展。 本文利用行政院主計處所調查之「臺灣地區社會發展趨勢調查－時間運用」，選用2000、2004年樣本進行篩選與分析。以國人在各種活動分配的時間著手，將活動時間簡化為：必要時間、市場工作時間、家務工作時間、休閒時間，並且依據樣本特性將樣本區分為政策前、政策後，以及從中找出受到政策影響與未受政策影響之族群做進一步分析。實證方法上採取差異中之差異估計法(Difference-in-Difference)，首先估計週休二日政策效果，再加入不同解釋變數進一步了解影響國人時間運用的原因。第二階段再進行分量迴歸分析，以探討在不同活動時間分配下所受到政策效果的影響。 實證結果顯示，週休二日政策效果在週六時間運用最為顯著，國人平均而言減少了6小時以上的工作時間，轉而將時間投入到休閒活動以及家庭生活中。而週休二日政策與市場工作時間呈現負相關，而與休閒時間呈現正相關。影響時間運用之因素方面，家庭情況所造成影響較為顯著，當家中有家人需要照顧時，時間運用方式會有所變化；其次為性別與婚姻狀況，我國男性之家務工作時間明顯少於女性，休閒時間卻顯著多於女性，而婚姻狀況也加劇了時間運用在性別中的差距。
Due to rapid economic development and social change in Taiwan, people put more emphasis on work-life balance than before. They value quality life and comfortable lifestyle, therefore the working time and the leisure time allocation becomes more and more important. Taiwan implemented two days off every other weekend for government officials in 1998 hoping to lead the private enterprise to reduce working hour and pay more attention on labor right. The two-day weekend closely carried out in 2001, the similar expectation on government leading the way to guide the industry toward globalization and make progress in industry development. This research uses the “Survey on Taiwan Social Development Trends-Time Allocation” in 2000 and 2004, conducted by Directorate-General of Budget, Accounting and Statistics, Executive Yuan. Begins with the people in each kind of assignment time, we simplify the time use to four categories: Necessary time, market operating time, housework operating time, and leisure time. Based on the sample characteristics, this study divide sample into control group and treated group. In the empirical method, this study adopt Difference-in-Difference to estimate the policy effect on people’s time allocation. Firstly, examine the two-day weekend policy effect and follow by adding explained variables to understand the reason affects the people time allocation. The second stage carries on the Quantile regression analysis, discusses the policy effect on different time allocation. The empirical result showed that the two-day weekend policy effect is most remarkable in Saturday time allocation. People reduced more than 6 hours market operating time, and transferred the time into in the leisure activity as well as the family life. The policy and the market operating time have a negative correlation, but positive correlated with the leisure time. The home background has a significant influence on time allocation. In other words, time allocation will change whenever there are needs in a taking care of family. The male housework operating time is significantly less than female in Taiwan and male leisure time is significantly more than the female. However, marital status also intensified the time allocation in the sex disparity.