本研究從政策形成、政策的規劃及執行成效三方面來探討我國身心障礙者定額進用政策。本研究以立法院會議紀錄、現行相關法規命令、政府之統計及相關報導作為分析資料。我國身心障礙者定額進用政策之形成係借鏡日本經驗,之後才依施行經驗修正。政策措施的規劃亦借鏡日本推行的措施。現行實際進用之人數已高於法定應進用人數,但仍有未足額之單位。身心障礙者就業基金目前則是為我國促進身心障礙者就業主要財源。 This research investigates Taiwan’s quota employment policy for disabled people in terms of the policy formation, policy formulation, and implementation. Proceedings in Legislative Yuan, relevant current laws and regulations, government statistics, and relevant reports are used as the data for analysis. The formation of Taiwan’s quota employment policy for disabled people draws the lesson from Japan’s practice. Presently, the number of people employed under this policy is higher than it is required by the law. However, the quota has not yet been filled in some units. The disabled employment fund is now the main funding source to promote the disabled employment in Taiwan.