臺灣博碩士論文加值系統

分紅入股制度已經在台灣高科技產業中施行多年，對於吸引高科技人才與產業的發展具有重大的貢獻。但是在民國97年實施員工分紅費用化之後，分紅已經不能由盈餘中提撥，而必須列為費用，造成薪資成本的提高，高科技產業將無法如同過去般給予員工高額的分紅，但是，若不能提供相當的報酬，又將造成人才的流失。
在知識經濟時代，知識已然成為企業最重要的資產，故要如何提升員工知識創新行為的展現，即為企業能否生存的重要課題。過去的研究發現，當人們擁有所有權時，將會產生知識心理擁有感，知識心理擁有感將導致人與知識間形成更密切的關係，最後影響個人的動機、態度與行為。
因此，不同的股票獎酬制度(現金分紅、股票分紅、股票選擇權)，是否能透過知識心理擁有感進而提升員工知識創新行為的展現，即是本研究最主要的研究動機。研究對象是台灣的高科技產業，總共收集了389份有效問卷，進行迴歸分析。
研究結果顯示，證明當企業實施股票薪酬制度(現金分紅、股票分紅、股票選擇權)時，會透過知識心理擁有感對個人知識創新行為產生正向影響。因此，本研究建議，企業在設計薪酬制度時，應該根據本身的條件，設計出適當的股票獎酬制度激勵員工，提高員工的知識心理擁有感進而提升個人知識創新行為。

Employee stock ownership plans has been implemented in Taiwan high-tech industry for many years, attracting high-tech talent and industry development of a significant contribution. But in effect this year after the expensing employee bonus, dividends can no longer be set aside by a surplus, but must be included in the expensing, resulting in increased salary costs of high-tech industry will not be given to employees as in the past as high dividends, but, if it can not provide considerable rewards, in turn causing the brain drain.
In the knowledge economy, knowledge has become the most important business asset, it should be how to improve staff knowledge of innovative behavior shows, that is, an important issue corporate survival. Past study found that, when people when the ownership, will generate knowledge psychological ownership, knowledge psychological ownership will lead to people more closely with organizations formed between relations, finally Influences individual's motivation, attitude and behaviors.
Therefore, different stock compensation system (profit sharing、employee stock ownership plans、stock options), whether through knowledge psychological ownership and thus enhance staff knowledge and demonstration of innovative behavior, that is, most of this research motivation. Study of high-tech industries in Taiwan, a total of 389 valid questionnaires were collected, the regression analysis.
The results show that when companies implement stock-based compensation system (profit sharing、employee stock ownership plans、stock options), you have a through knowledge psychological ownership sense of personal knowledge, innovation and positive impact on behavior. Therefore, the study suggests that enterprises in the design of the remuneration system, should be based on their own conditions, to design an appropriate stock compensation motivate staff, improve staff knowledge psychological ownership and thus enhance their knowledge creation behaviors.

第一章 緒論 1
第一節 研究動機及背景 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討 5
第一節 股票獎酬制度 5
第二節 知識心理擁有感 14
第三節 個人知識創新行為 17
第四節 股票獎酬制度、知識心理擁有感與個人知識創新行為的關係 20
第三章 研究方法 25
第一節 研究假設與架構 25
第二節 變數衡量 27
第三節 研究設計 30
第四章 資料分析 32
第一節 描述性統計分析 32
第二節 因素與信度分析 36
第三節 相關分析 40
第四節 迴歸分析 41
第五章 結論與建議 47
第一節 結論 47
第二節 管理意涵 50
第三節 研究限制與未來研究建議 52
參考文獻 53
附錄 61

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