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研究生:陳欽智
研究生(外文):Chen, Chin-Chih
論文名稱:高科技與傳統產業薪酬制度比較與經營績效關係之研究
論文名稱(外文):The Research on the Comparison Between the Salary Systems of High-Tech and Traditional Industries, and Their Relations with Management Performance
指導教授:楊清溪楊清溪引用關係
指導教授(外文):Yang, Ching-Hsi
學位類別:碩士
校院名稱:國立中興大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:1998
畢業學年度:86
語文別:中文
論文頁數:111
中文關鍵詞:高科技產業經營績效
相關次數:
  • 被引用被引用:31
  • 點閱點閱:486
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  • 下載下載:0
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  為使台灣經濟能夠持續的成長,政府提出建立台灣成為科技島的計畫,近年來台灣高科技產業中的電子、資訊等相關產業亦蓬勃的發展。高科技產業由於有誘人的高薪,近年來吸引大量的求職人才。
  本研究以問卷的方式探討高科技產業及傳統產業管理階層及員工對於薪酬制度的期望水準與滿意程度間的差異,以及各項差異與組織經營績效間的關係。
  研究結果顯示:
  一、高科技產業管理階層對公司的薪酬政策及做法符合管理者的需求的滿意程度與傳統產業管理階層的滿意程度有顯著的差異。
  二、高科技產業員工對薪酬制度的滿意程度與傳統產業員工的滿意程度在下列四項有顯著的差異:公司績效獎金水準應高於其他產業績效獎金水準;員工薪酬中,獎金部分常佔重大比率;公司調薪的原因皆能讓員工了解;公司以股票紅利為員工紅利具有激勵作用。
  三、高科技產業管理階層、高科技產業員工、傳統產業管理階層、傳統產業員工個別的期望水準與滿意程度間在以下八個項目為皆有顯著差異:公司應提供員工繼續進修、訓練、深造針書方面的福利;設計薪酬制度時,員工意見應受到重視;公司薪酬制度之制定,員工有表達意見的機會;公司的薪酬政策及做法有助於員工工作士氣的提升;公司的薪酬政策及做法有助於公司對外招募所需人才;公司的薪酬政策及做法有助於員工工作績效的提升;公司的薪酬政策及做法有助於維持和諧的勞資關係;公司評估員工作績效的內容應與公司的目標(例如市場佔有率、營收目標等)配合。
  四、高科技產業和傳統產業管理階層與員工對薪酬制度的期望水準與滿意程度間的差距和經營績效之關係。此部份研究結果顯示,兩個產業管理階層與員工對薪酬制度的期望水準與滿意程度間的差距,有部分與本研究中的財務性及非財務性指標有關係。由於兩個產業特性的不同,除了員工曠職率與員工對薪酬組合構面期望水準與滿意程度間的差距,有顯著的相關,其他各項績效指標與差異的關係,兩個產業皆不同。
  To maintain the economic growth on its track, the government of the Republic of China has brought forward the plans to make Taiwan an island of science and technologies. Over the past years, high-techindustries of Taiwan related to electrify and information have been in prosperous development, and have attracted a great pool of job seekers to join the industries with the offer of high pay.
  The research was designed in a questionnaire manner to explore the discrepancies between expectations and satisfaction of the management echelon and employees of the high-tech and traditional industries at the salary systems, and the relations between each discrepancy and management performance.
  The results show:
  1.The satisfaction of the management levels of the high-tech industries in the corporate salary system and requirements is strikingly different from that of the traditional industry.
  2.As to the satisfaction of the salary systems, the employees of the high-tech industry expressed the following four noticeable features in contrast to their counterparts of the traditional industry: the standard of corporate achievement rewards higher than other industries, bonus occupying a great share of the payment; employees'' understanding of salary adjustment; corporate stocks as a stimulus.
  3,In the following eight areas, there were evident differences in individual expectations and satisfaction among management levels and employees of the high-tech and traditional industries: the corporate should provide employees with programs of further education, training, and advanced studies; employees'' opinions should be valued in designing the salary systems; employees have the opportunities of expressing their opinions in the stipulation of the salary systems; the policy and execution of the salary systems will help to morale ascend;the policy and execution of the salary systems will benefit recruiting of the talents the corporate needs; the policy and execution of the salary systems will contribute to the achievements of the employees; the policy and execution of the salary systems conduce to harmonious relations of the labor and capital; the contents of employee achievement evaluation should be in harmony with the corporate aims (such as market shares, management revenue).
  4.Among the management and employees of the high-tech and traditional industries, the discrepancies between their expectation and satisfaction, and the relations with management achievements indicated in the research that the discrepancies were related to both financial and non-financial indexes to some extent. Because of the diffenent natures of these two industries, the relation of other achievement indexes with discrepancies are different with each other, as well as the outstanding connections of the rate of employees'' absence without leave with the gap between employees'' employees'' and satisfaction toward salary structure.
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