隨著我國人口結構於2025年邁入超高齡社會，加上少子化衝擊，勞動力短缺已成為國家經濟與產業發展的重大挑戰，為填補人力缺口，政府積極推動中高齡及高齡勞工續留或重返職場，然而，製造業作為勞力密集產業，中高齡與高齡勞工不可避免地會面臨生理退化與心理機能衰退問題，這不僅導致工作適應能力降低，更大幅增加了職業災害的發生風險。本研究主要目的為：（1）探討桃園市製造業雇主面對高齡勞動力時，所採取的職業災害預防對策。（2）檢視雇主所採取之職業災害預防措施，如職務再設計等現況，並了解相關機制的實務連結情形。（3）研究日本、美國及歐盟等先進國家之安全衛生政策，並與國內進行比較差異及提出改善對策及建議。 本研究採用質化研究法中的半結構式訪談，針對桃園市製造業之實際作業中高齡與高齡勞工、企業內部職業安全衛生管理人員，以及政府主管機關的勞動檢查員等三方利害關係人進行深入探討。研究結果發現，在勞工層面：（1）生理機能退化所導致的慢性疲勞，不僅侵蝕了勞工的安全防護意識，更嚴重扼殺了他們參與額外安全衛生教育訓練的學習動機。（2）勞工對於企業提供省力輔具及實施職務調整多抱持高度肯定，認為能實質降低受傷風險。在雇主層面：（1）企業規模是決定職業安全衛生成效的關鍵，占絕大多數的中小型製造業普遍面臨經費匱乏與缺乏專職職安人員的困境，在「產能導向」的企業文化與生產壓力下，安全考量常被迫妥協犧牲。（2）中小企業缺乏彈性職缺，導致推動職務再設計時面臨極大阻力，甚至容易引發「同酬不同工」的內部公平性爭議。在政府層面：（1）多數中小企業的職業災害預防流於形式，過度依賴低成本的口頭教育訓練來應付檢查，極度忽視能從源頭阻絕危害的硬體設施改善。（2）普遍存在「沒發生事故就不必花錢改善」的僥倖心理。 基於上述發現，本研究建議雇主應拋棄將工安視為成本的舊思維，借鏡國際標竿企業的成功經驗，全面推動職務再設計，並積極引入AI人因工程評估系統、VR及AR等新興科技工具，由上而下重塑企業安全文化，以及建議政府不應僅依賴行政裁罰，而應建立公私協力模式引入專家學者實施入廠輔導機制，並擴充資源補助範圍至新興科技裝備，持續參考國際法制經驗補強我國指引，從根本建構出安全、健康的友善工作職場。;With Taiwan’s demographic structure having transitioned into a super-aged society in 2025，coupled with the impacts of a declining birth rate， labor shortages have emerged as a critical challenge for national economic and industrial development. To bridge this workforce gap， the government has been actively promoting initiatives to encourage middle-aged and older workers to remain in or re-enter the labor market. However， given that the manufacturing sector is highly labor-intensive， middle-aged and older workers inevitably confront the challenges of physiological and psychological decline. This not only diminishes their occupational adaptability but also significantly elevates the risk of occupational accidents. The main objectives of this study are: (1) To explore the occupational accident prevention strategies adopted by manufacturing employers in Taoyuan City when facing an aging workforce; (2) To examine the current implementation of preventive measures， such as job redesign， and to understand the practical integration of these mechanisms; and (3) To investigate the occupational safety and health (OSH) policies of advanced economies—such as Japan， the United States， and the European Union—to compare them with domestic policies， thereby proposing improvement strategies and recommendations. This study employed a qualitative research approach utilizing semi-structured interviews. In-depth explorations were conducted with three key stakeholders within Taoyuan City′s manufacturing industry: front-line middle-aged and older workers， internal occupational safety and health (OSH) managers， and labor inspectors from competent government authorities. The research findings reveal the following: At the worker level: (1) Chronic fatigue resulting from physiological decline not only erodes workers′ safety awareness but also severely dampens their motivation to participate in additional OSH education and training. (2) Workers generally express high appreciation for the provision of labor-saving assistive devices and the implementation of task adjustments by enterprises， perceiving these measures as effectively reducing the risk of injury. At the employer level: (1) Enterprise size is a crucial determinant of OSH effectiveness. The vast majority of small and medium-sized manufacturing enterprises (SMEs) commonly face financial constraints and a lack of dedicated OSH personnel. Under a "production-oriented" corporate culture and manufacturing pressures， safety considerations are frequently compromised. (2) The lack of flexible job vacancies in SMEs creates significant resistance to promoting job redesign， often triggering internal fairness disputes over "equal pay for unequal work." At the government level: (1) Occupational accident prevention in most SMEs tends to be superficial. There is an over-reliance on low-cost oral training to pass inspections， while critical hardware improvements that could eliminate hazards at the source are severely neglected. (2) A widespread complacent mindset of "no need to spend money on improvements if no accidents have occurred" persists among these enterprises. Based on the above findings， this study suggests that employers should discard the outdated mindset of viewing workplace safety as a mere cost. Instead， they should draw on the successful experiences of international benchmark enterprises to comprehensively promote job redesign， and actively introduce emerging technological tools—such as AI-driven ergonomic assessment systems， Virtual Reality (VR)， and Augmented Reality (AR)—to reshape corporate safety culture from the top down. Furthermore， it is recommended that the government should not solely rely on administrative penalties. Rather， a public-private partnership model should be established to introduce expert-led on-site guidance mechanisms. Additionally， the scope of resource subsidies should be expanded to include emerging technological equipment. By continually referencing international legislative experiences to reinforce domestic guidelines， a safe， healthy， and age-friendly workplace can be fundamentally established.
