臺灣組成份子相當多元,除了原住民族之外,尚有來自於各地之移民與新住民。面對不同族群之文化差異,往往族群間之問題,攸關社會秩序之穩定與發展。為此,如何兼顧不同族群權益,考驗著國家統治正當性的基礎。憲法增修條文第10條第11項明文要求國家「肯定多元文化」,然而於社會發展過程中,相關政策的推動而導致原住民族於生活、經濟與既有文化受到衝擊,甚至因族群偏見或歧視而產生相對剝奪感。面對此等不利處境,如何提昇其社會、經濟地位以符合憲法上肯定多元文化之預設?國家勢必要有更積極之作為。而在保護原住民族之脈絡下,憲法增修條文第10條第12項更要求國家應「保障扶助並促其發展」,進而國家須透過具體建制因應之。考量工作乃促進自立發展之關鍵,因此保障就業即成為維繫原住民族地位並促進其發展之關鍵。然而該如何立論並賦予其正當性?本文藉由「優惠性差別待遇」(Affirmative action)概念進行探討,同時透過釋憲實務見解檢視現行法制相關規定,並從中思考如何強化對其之就業保障,積極落實前開憲法明文之要求。 Equality is the basic Principle guaranteed by the Constitution. If there is a different treatment between races or people, we need to check if the treatment meets the requirement of the principle of equality. Indigenous peoples are equal in dignity and rights to other people. But from their special status, they still need different protection for their development and growth. It's considered that the practice of Indigenous People Employment Rights Protection Act gives advantage to indigenous people; due to the special regulations of the act, which results in the priority for indigenous people on employment. This article focuses on the issue of the right to work for protection of indigenous peoples under the concept of affirmative action. In order to understand the concept, this article observes the theory and constitutional interpretations No. 719. Under the context, it also compares with the development of affirmative action in the United Sates. Through the comparative analysis, this article provides some advice for legislation or law reform in the future.