單親家庭的主題在文獻上已有許多討論，但單親母親的弱勢與其代間移轉問題，則文獻上少有探討。單親母親比單親父親在經濟能力上更具弱勢，若未能得到關注，將會造成更多的社會問題。本論文利用行政院主計總處台灣家庭收支調查中的資料，將樣本分為非單親家庭、單親父親家庭、以及單親母親家庭，進行比較分析，以驗證兩項虛無假設: (1) 單親母親存在相對勞動弱勢; (2) 單親母親子女也存在相對勞動弱勢的現象。 實證估計模型分別使用最小平方法的單一階段模型，以及考慮就業選擇進行自我選擇偏誤修正的兩階段模型來進行子女的薪資估計。實證結果顯示，非單親子女與單親子女的主要差異並非在進入職場之前，而是進入職場之後的競爭力不足所導致的薪資差異。相較於非單親家庭而言，單親家庭在勞動市場有弱勢問題的存在，而單親母親比單親父親還更具有相對弱勢，同樣的現象也發生在單親母親的子女身上。因此，本文發現單親母親與子女之間的代間移轉存在，對弱勢家庭而言會陷入代間惡性循環的現象。
Many literatures discussed about the topics of single-parent families, but seldom literatures mentioned the problems between the labor market weakness for single-mothers and their intergenerational transfer. Single-mothers have relative more disadvantages in economy than single-fathers. If we pay fewer attentions on single-mothers’ family, then they may be result in more social problems. In this study, we would like to examine the wage effects of single families, especially for single mother’s families. We adopted the data from the Survey of Family Income & Expenditure and defined samples by non-single-parent families, single-father families and single-mother families to examine the following two null hypotheses: (1) Single-mothers’ poor wages; (2) Single-mothers’ children are transferred the same situation from their mother. OLS regression model and Heckman two-stage regression models are employed to exam the wage effects on their adult-children. The empirical results showed that the main difference between non-single-parents-children and single-parent-children is not significant before they become employees, but when they are employed, their shortage in human resources would increase the wage gap with non-single-parents-children, especially for single-mother families. This situations are also transferred to their children. Therefore, we find that the intergenerational transfer exists and the disadvantaged families had been trapped by the difficult life cycle between generations.