修作業是事業單位例行性有計畫的對設備與機具進行檢查保養的作業。由於與勞工日常生產作業性質不同，事業單位也多引進承攬商協同作業，因此較日常作業多了許多不確定的危害風險。我國勞動檢查劃分為許多轄區，因各轄區內行業別有所不同等原因，形成各勞檢機關對於歲修作業陳報規定不一的情況。本研究共訪談勞檢機關主管、勞動檢查員、事業單位勞安代表與從事歲修作業勞工等共八位，經由質化分析以實務角度深入探討得到以下結論：歲修作業相較於日常作業確屬於高風險作業、歲修作業提前陳報有助於提升勞工對於歲修作業的警覺性、各勞檢機關對歲修作業陳報規定不同產生混淆。本研究依據上述之研究結果，進一步提出討論與建議，以供勞檢機關與事業單位參考。 The annual checkup work is the institution routine characteristic with the plan carries on the inspection maintenance to the equipment and the machines and tools the work. Because it is different from the laborer daily production work, the institutions also multi-introductions contracts business coordination work. Therefore the annual checkup work may cause more indefinite harm risk than daily work. Our country works the inspection to divide into many areas of jurisdiction, and the stipulations of submitting annual repairs work are different because there are so many types of professions.Under this research, we interviewed 8 experts including government officers, labor organizations, representatives of institution, annual checkup workers. The main results of this study by qualitative analysis show that firstly the annual repairs work contain more high risk work than daily work. Secondly, the work of submitting report before the annual repairs work promotes the vigilance of the workers. Finally, inspectors and labors may confused with the different stipulate of each inspection institution. According to the study, we put forward suggestions which could be referred to labor inspection authorities and institutions.