본 연구는 장애인고용 이행수준별 고용의무 미달성기업체의 기업적 변인(조직적 특성, 업무환경요인), 정책적 변인(장애인고용법 인지, 사업주지원제도 인지, 채용지원서비스이용 경험유무요인), 경제적 변인(기업체 재무요인), 사회·문화적 변인(장애인고용 인식요인)이 신규 채용의사에 영향을 미치는 요인을 실증적으로 규명하는데 연구목적이 있다. 본 연구를 위해 2014년 기업체 장애인고용 실태조사 원자료(raw data)를 활용하였으며, 본 연구와 직접 관련이 있는 2,527부를 분석에 사용하였다. 연구결과, 장애인고용 이행수준에 따라 신규채용의사에 강하게 영향을 미치는 요인 및 함의 점은 다음과 같다. 첫째, 기업적 변인(조직적 특성, 업무환경요인)에서는 상시근로자수가 100인 이상의 대규모 기업체가 50~99인의 소규모 기업체에 비해(전체, 1~2% 미만, 2~2.7% 미만),작업환경이 좋을수록(전체, 1% 미만) 신규채용의사가 높게 나타났으나, 조직몰입도가 낮을수록(전체, 0%, 1~2% 미만) 오히려 신규채용의사가 높게 나타났으며, 이는 선행연구와 매우 다른 결과이다. 둘째, 정책적 변인(장애인고용법 인지, 사업주지원제도 인지, 채용지원서비스이용 경험유무요인)에서는 장애인고용법을 인지할수록(전체, 0%), 고용장려금제도 (전체, 1% 미만, 1~2% 미만, 2~2.7% 미만)와 세제지원제도를 인지할수록(전체, 1~2% 미만, 2~2.7% 미만) 신규채용의사가 높게 나타났으나, 표준사업장 인증 및 지원제도를 인지하지 못할수록(전체, 1~2% 미만) 오히려 신규채용의사가 높게 나타났으며, 선행연구와는 매우 다른 결과이다. 또한 채용지원서비스의 이용경험이 있을수록(전체, 0%, 1% 미만, 1~2%) 신규채용의사가 높게 나타났다. 셋째, 경제적 변인(기업체 재무요인)에서는 최근 2년간 영업이익이 증가할수록(전체, 0%, 1~2%) 신규채용의사가 높게 나타났다. 넷째, 사회·문화적 변인(장애인고용 인식요인)에서는 작업수행 인식, 조직생활 인식, 기업경영 도움의 3가지 하위요인 모두에서 신규채용의사에 영향을 거의 미치지 못하는 것으로 나타났으며, 이는 장애인고용 경험 및 고용의지가 부족한 고용의무 미달성기업체들의 특성이 반영된 결과라고 예측된다. 이러한 연구결과 및 함의를 근거로 하여 장애인고용 이행수준별 고용의무 미달성기업체의 신규채용의사 증진을 통한 장애인고용을 확대시킬 수 있는 직업재활적 측면의 개입방안을 제언하였다. The purpose of this study is to examine positively how the corporate variables(factors related to organizational characteristics or work environment), policy variables(factors related to the awareness of the Act on Hiring the Disabled, awareness of the owner support system,and experience in using employment support service), economic variables(companies' financial factors), and sociocultural variables(factors related to the awareness of employing the disabled)of the companies with a low employment rate of the disabled to hire influence their intention to hire new recruits by the level of implementation to employing the disabled. For the research, this author employed raw data from the 2014 Survey on the Status of Companies Hiring the Disabled and selected 2,527 sheets related to this study directly for analysis. Based on the results, this author has found the factors influencing their intention to hire new recruits strongly by the level of implementation to employ the disabled and has drawn the implications as follows: first, concerning corporate variables(factors related to organizational characteristics or work environment), large companies having their regular workers as 100 or more indicate higher intention to hire new recruits than small companies with 50 to 99 regular workers(the total, 1~2% or less, 2~2.7% or less) when their work environment is more favorable(the total, 1% or less); however, when organizational commitment is lower(the total, 0%, 1~2% or less), intention to hire new recruits has been found to be rather higher, which is kind of an extraordinary result. Second, about political variables(factors related to the awareness of the Act on Hiring the Disabled, awareness of the owner support system, and experience in using employment support service), when they are aware of the Act on Hiring the Disabled(the total, 0%), and when they are aware of the employment subsidy system(the total, 1% or less, 1~2% or less, 2~2.7% or less) and tax support system(the total, 1~2% or less, 2~2.7% or less), their intention to hire new recruits is higher; however, when they are unaware of the standard enterprise certification or support system(the total, 1~2% or less), their intention to hire new recruits is rather higher, which is also rather a strange result. Also, when they have experience in using employment support service(the total, 0%, 1% or less, 1~2%), their intention to hire new recruits is higher. Third, regarding economic variables(companies' financial factors), when their operating profits have increased for the last two years(the total, 0%, 1~2%), their intention to hire new recruits is higher. Fourth, about sociocultural variables(factors related to the awareness of hiring the disabled), all the three subfactors, awareness of work performance, awareness of organizational life, and support for corporate management, exert no effects on intention to hire new recruits, and this result seems to reflect the characteristics of the companies with a low employment rate of the disabled to hire lacking experience or intention to employ the disabled. Based on the results and implications above, this author suggests ways to intervene with vocational rehabilitation to promote employing the disabled by elevating intention to hire new recruits in the companies with a low employment rate of the disabled to hire by the level of implementation to employ the disabled.