過去數年間，臺灣社會的性別角色和家庭結構正在經歷顯著的變革，家務分工和照顧子女與一直是家庭中的重要議題，男女在婚姻關係中的地位已趨向平等，夫妻之間注重尊重和平等，並且積極分擔家務和照顧子女的工作和責任，藉此研究加以探討家務性別角色分工及其形成的權力和時間分配現象和對夫妻對照顧子女的影響。本研究採用2021臺灣社會變遷基本調查計畫八期二次家庭組訪問資料，以線性迴歸模型分析，研究各個變項之間與照顧子女時間之關係，探討權力交換資源論、性別角色分工理論以及時間可得用理論與照顧子女時間之間的關聯。

權力資源交換論對照顧子女時間沒有顯著影響。受訪者買日用品工作對照顧子女時間有顯著性，受訪者洗衣服工作、決策家用支出的分配及家務分工公平度對配偶照顧子女時間有顯著性。女性受訪者買日用品工作對照顧子女時間有顯著性；男性受訪者洗衣服工作對配偶照顧子女時間有顯著性。時間可得理論對照顧子女時間有顯著性影響。受訪者及配偶參與家務時間愈長，受訪者及配偶照顧子女時間就會愈多；女性受訪認為自己參與家務時間越長，照顧子女時間就越長；男性受訪也認為配偶家務參與時間越長，配偶照顧子女時間就越多，男、女性受訪者皆認為家務工作就是家中的所有事情，照顧子女亦是屬於家務工作的一項；男性受訪者平均每週工時愈長，照顧子女時間就愈少，男性雖然願意分擔參與家務和照顧工作，但主要家務和照顧工作還是以女性為主，並不會因為彼此工作時間長短而有所增加或減少家務和照顧工作的時間。

In recent years, Taiwan's society has been undergoing significant changes in gender roles and family structures. The distributions of household chores and childcare have always been important issues within families. The status of men and women in marital relationships has become increasingly equal, with an emphasis on respect and equality between spouses. They actively share the responsibilities of household chores and childcare. This study emphasizes on the exploration of the gender distributions of household chores and formations of power and time allocations, as well as its influence on couples' childcare. The research utilizes data from the 2021 Taiwan Social Change Survey Program, specifically the second family interview in the eighth phase of the Family Module, and employs linear regression models to analyze the correlations between various variables and childcare time. The research examines the associations between power exchange resource theory, gender role theory, time availability theory, and childcare time.
The power exchange resource theory does not have a significant impact on childcare time. The respondent's involvement in purchasing daily necessities shows a significant correlation with childcare time. The respondent's involvement in laundry work, the allocation of decision-making regarding household expenses, and the fairness of household chores have a significant influence on the spouse's childcare time. For female respondents, their involvement in purchasing daily necessities shows a significant correlation with childcare time. For male respondents, their involvement in laundry work shows a significant correlation with their spouse's childcare time. The time availability theory has a significant impact on childcare time. The longer the respondent and their spouse spend on household chores, the more time they spend on childcare. Female respondents believe that the longer they participate in household chores, the longer their childcare time becomes. Male respondents also believe that the longer their spouses participate in household chores, the more time they spend on childcare. Both male and female respondents agree that household chores encompass all tasks within the home, including childcare. On average, male respondents spend less time on childcare as their weekly working hours increase. Although men are willing to share and participate in household chores and childcare, the primary responsibilities for these tasks still predominantly fall on women. The distributions of household chores and childcare do not vary based on the length of each other's working hours.