近代勞動經濟文獻在人力資本與工資報酬關聯等議題上多所探討，唯在清代臺灣勞動市場分析卻付之闕如。本文以傳統迴歸及Heckman 兩階段估計法估計Mincerian 所得函數，探討清治時期臺灣鳳山縣職官文職與武職構成與其功名、官秩對工資(俸祿)影響。研究結果顯示：(1)以傳統迴歸分析實證結果估計會存有樣本選擇偏誤的問題；(2)俸祿考慮養廉下官員任期是否秩滿、是否因丁憂退出勞動市場、是否具八旗背景對文官薪資有顯著影響；官秩大小對武官薪俸則有正向影響。(3)俸祿不考慮養廉下，官秩對文、武職官薪俸帶有提升效果。 Lots of researches discussed the relationship between human capital and the wage rate of return in the labor economics, however, there were fewer studies which analyze the labor market in Taiwan during Qing dynasty. Using the traditional regression and Heckman two step methodology, this paper estimates the Mincerian earnings function which try to explain the structure of the civilian official and military bureaucracy sectors, and the return of official rank, the fame of scholarly honor on wage in Fenshan during the occupation period in Qing era. The empirical results indicate: (1) there has a sample selection bias if w estimate with traditional regression. (2) the term of official finished, in mourning for parent's death or the background in Eight banners system has significant effect when we consider the silver honesty system in wage. (3) official rank increases the wage rate of return in civilian and military official if the component of wage does not consider the silver honesty system.