臺灣學前教育市場近來有著很大變革，其中最明顯的當屬非營利幼兒園的設立與發展。該政策目標相當重視教保服務人員的薪資與權益是否獲得保障，但該政策效果如何？目前相關的研究證據仍不充份。基於此，本研究運用自編問卷方式，藉由方便取樣模式，蒐集全臺灣341名不同屬性幼兒園的教保服務人員為研究對象，並以階層迴歸方式進行分析。本研究結論為：非營利幼兒園教保服務人員因其較佳的不可取代性及專業性，因而相較於公幼教保員有較高的工作滿意度及工作承諾。其次，非營利幼兒園教保服務人員因為在平均月收入、專業性及價值性上的優勢，使其相較私幼教保員有較高的工作滿意度與工作承諾，且離職傾向也相對來得低。最後，本研究也發現非營利幼兒園政策的整體成效不差，在非營利幼兒園工作，的確可對人員待遇有更合理保障，也可對減緩流動稍具有效果。

The preschool education market in Taiwan has recently undergone significant transformations, with the establishment and development of non-profit kindergartens being the most prominent. This policy objective places considerable emphasis on ensuring the salaries and rights of childcare service personnel. However, the efficacy of this policy remains inadequately supported by current research evidence. Therefore, this study, utilizing a self-designed questionnaire and a convenience sampling approach, collected data from 341 childcare service personnel in various types of kindergartens across Taiwan and conducted an analysis using hierarchical regression.

The findings of this research indicate that childcare service personnel in non-profit kindergartens, due to their higher irreplaceability and professionalism, exhibit greater job satisfaction and organizational commitment compared to those in public kindergartens. Furthermore, the advantages in average monthly income, professionalism, and perceived value experienced by childcare service personnel in non-profit kindergartens contribute to higher job satisfaction and organizational commitment, as well as lower turnover intentions, when compared to their counterparts in private kindergartens. Finally, this study reveals that the overall effectiveness of the non-profit kindergarten policy is notably positive. Employment in non-profit kindergartens does provide more reasonable protection for personnel compensation and has a modest effect in mitigating turnover.