臺灣近年來關注的少子女化問題,不僅涉及家戶中的男女在家計上的分擔,同時更與兒童照顧責任的歸屬有關。如何透過家庭政策的形成,整合家計承擔與兒童照顧的責任,以期在解決少子女化問題的同時,能兼顧性別平等目標,是臺灣當前的重要課題。本文擬就既有兒童照顧政策規劃與現行方案中的政策理念與政策工具進行分析,以理解其所欲形塑的家計承擔者模式,和對性別平等目標可能產生的影響。研究結果顯示,臺灣在既有的殘補式社會安全體系結構影響下,主要採用以公共財為主的理念和政策工具,並朝向修正式的蠟燭兩頭燒模式前進。這種家計承擔者模式的移轉與可能引發的問題,除了顯示臺灣在性別平等目標的追求仍有改善的空間外,並提供了未來臺灣在相關政策理念和政策工具上可能的思考方向。
The baby bust problem in Taiwan is not only related to the question of the undertaking of breadwinning between man and woman in the household, but also the allocation of child care responsibility. The integration of breadwinning and child care through family policy formation is expected to resolve the baby bust problem and gender equality at the same time in Taiwan. This article analyzes the policy ideas and instruments of child care policies and its planning. We try to understand the process of restructuring the pattern of the original model and the goal of gender equality behind policy development. The research results show that the main policy idea and instrument are public goods, and the modified burnout model should be reshaped under the institutional legacy of Taiwan's Social Security System. The transformation of the breadwinner model and the related problems show room for improvement and ways for the direction of rethinking under the goal of gender equality as well as related policy ideas and instruments.