高等教育層級化與科系工作連結對薪資報酬的影響

Abstract

本研究探討台灣高等教育體系中「選校」與「選系」的報酬機制，分析學校層級與科系工作連結如何共同影響畢業生的初職薪資。過去研究多將學校與教育工作轉銜視為獨立影響來源，較少關注兩者之間的交互作用。然而，在高等教育普及化與勞動市場弱連結的制度脈絡下，教育報酬的來源更為複雜，亟需進一步釐清。本研究引入Diprete等人（2017）提出的教育工作連結M指數的概念，建立科系工作轉銜指標，試圖回應以下問題：第一，檢驗高層級學校在控制轉銜結構後是否仍具薪資溢酬；第二，分析科系工作連結強度對薪資的影響；第三，探討學校層級與科系工作連結之間的調節作用。研究使用台灣教育長期追蹤資料庫及後調查（TEPS & TEPS-B），並結合人力資源調查資料庫建立教育與勞動市場連結指標，採用殘差平衡加權（Residual Balancing Weighting, RBW）方法，以控制學校選擇的內生性問題，估計學校層級與轉銜結構對薪資的影響。 研究結果顯示，高層級學校即便在控制家庭、能力與地區差異後，仍展現穩定的薪資優勢，支持學歷品牌效應的存在。另一方面，科系工作連結強度對薪資具有顯著且穩定的正向影響，顯示制度性轉銜結構在薪資形成中扮演關鍵角色。進一步的交互作用分析發現，在高連結職位中，學校層級效應顯著減弱，反映出當專業技能需求高度可見時，學歷訊號的邊際價值下降；而在低連結職位中，學校效應則發揮更強的補償作用。 本研究指出台灣教育報酬的形成機制來自學校層級與轉銜結構的雙重影響。名校品牌雖能提供穩定優勢，但其效應會隨科系工作連結條件而改變，顯示教育不平等並非單純來自「選校」或「選系」，而是兩者交織的制度結果。

This study investigates how “school choice” and “field of study choice” jointly shape graduates’ entry-level earnings in Taiwan’s higher education system. While prior research often treats schools and school-to-work transitions as separate determinants, this study highlights their interaction within Taiwan’s mass higher education and weakly institutionalized labor market. Drawing on DiPrete et al.’s (2017) M-index, this study constructs a measure of field-occupation linkage to assess: (1) whether higher-tier universities retain wage premiums after controlling for transition structures; (2) how strongly field-occupation linkage shapes wage outcomes; and (3) whether school effects are moderated by linkage strength. Using data from the Taiwan Education Panel Survey (TEPS and TEPS-B) and the Manpower Survey, and applying the Residual Balancing Weighting (RBW) causal inference framework to address endogeneity in school selection, this study shows that higher-tier universities consistently yield wage advantages, supporting the brand- signaling hypothesis. Field-occupation linkage also exerts robust and positive effects on wages, underscoring the structural role of transition quality. Moreover, interaction models reveal that school effects weaken in highly linked occupations but remain salient in weakly linked contexts. These findings suggest that educational inequality in Taiwan emerges not from school or field alone, but from their intertwined institutional arrangements.