臺灣博碩士論文加值系統

本研究鑑於企業薪資制度的良窳，對企業之永續經營與發展，有其不可磨滅之影饗。而台灣地區近幾年來勞資爭議事件，其主因又多數與「薪資問題」有關;遂激起本人對「企業薪資制度及其影響因素」的研究動機，試圖從基本面去探討薪資制度的理論背景，企業制定薪資制度的基本考慮因素以及檢定這些諸多因素彼此間的相關性，並找出哪些因素會影響到員工的工作士氣與績效，以作為爾後企業決決策及經營之參考。
又本研究鑑於電力電子業被公認為我國最具有國際競爭力的產業，特以台灣地區電力電子製造業為例，來探討本研究主題。本研究分兩階段進行:第一階段先進行個案訪談九家電力電子公司，並根據訪談結果進行個案比較分析。第二階段利用問卷調查法，依據「台灣區電機電子工業同業公會名錄」中抽樣選取較具規模的電力電子製造業共八百家寄發問卷，並將回收問卷運用SAS軟體統計分析，獲得的主要結論有四:
一 、企業的薪資制度、調薪政策、獎金政策與薪資給付政策的影響因素彼此間其有高度相關。
二 、前項所述的各種制度或政策變項，經逐步迴歸分析法(Stepwise Regression Analysis)建立預測模式，有五項重要變數對員工工作士氣與績效有顯著影響，其分別為:企業是否重視年資深淺、產品與制度特質的影響、底薪比例、男性大學起薪、女性大學起薪。
三 、企業外部環境各變項與企業的薪資制度、調薪政策、獎金政策及薪資給付政策皆有顯著相關。
四、薪資水準與薪資結構變數，雖然與其他的政策或制度變數不具有顯著相關性，但其亦為企業鼓舞員工工作士氣與績效所必需考量的重要因素。

Corporate compensation system can have great impacts on the operation and long-term development of business enterprise. Increasing number of employer-employee disputes in Taiwan in recent years are attributable to "compensation issues". This study is thus focused on this important topic and attempts to provide an in-depth analysis of the corporate compensation system. We first review the theoretical developments of the corporate compensation system, then identify the major factors in its establishment, and further examine the interrelationships among these factors. Specifically, we identify those that have major impacts on the worker morale and performance, in order to provide valuable insights for corporate policy-making and operations. And since the electric-electronic industry in Taiwan is considered to have the greatest competitive edge in international market, this thesis employs this industry as the study sample.
This study is conducted in two stages. In the first stage, nine electric-electronic companies are selected for individual interviews and the results are used for case analysis and comparisons. In the second stage, a comprehensive survey is conducted. Eight hundred companies in the electric-electronic industry in Taiwan are chosen as targets; based on the survey results, we conduct an analysis by SAS software from which the following main conclusions are derived:
1. High correlations exist among corporate compensation system, salary changes policy, salary level, incentives policy, and compensation policy.
2. Based on the stepwise regression analysis, five important factors that influence worker morale and performance are identified: a) worker seniority, b) product and system characteristics, c) base salary, d) starting salary of male worker, and e) starting salary of female worker.
3. Variables of corporate external environment are highly correlated with those of corporate compensation system, salary changes policy, incentives policy, and compensation policy.
4. Although salary level and salary structure variables are not significantly related to other policy or system variables, they are found to be important factors in stimulating worker morale and performance.