臺灣博碩士論文加值系統

在人力資源管理體系中，薪酬一直是影響員工行為的重要誘因，因此能成為預測組織績效的一個主要指標。根據文獻，在現今迅速改變的環境中，企業必須確認他們的薪酬制度是否隨著其策略而調整，如此一來將有助於策略目標的執行，並進一步提升組織績效。因此，本研究將試圖探討企業策略群組、薪酬制度及組織績效三者間之關聯性，以提供一個考慮策略情境因素的薪酬模式。
本研究樣本包含了74家企業，實證結果顯示，企業採行不同策略時，應建構不同的薪酬制度，以促進組織績效的提升，其細部結論如下：
1.在保守型策略群組下，薪酬制度強調短期獎金及不傾向以員工個人考績為加薪依據、傾向以公司整體績效為加薪依據及不強調以年資來影響福利，將分別有助於提昇財務績效中的資產報酬率及銷售額成長率；而強調工作本位及短期獎金、強調工作本位及擔任的職位影響福利、傾向以物價波動為加薪依據與不傾向以員工個人考績為加薪依據及不強調分權的薪酬管理形態等，將分別有助於提昇人力資源績效、員工滿意度，及降低流動率；另外獎金內容強調發放禮券及認股權、傾向高比例獎金，將分別有助於提昇員工薪酬滿意度及資本額成長率、利潤率與員工滿意度及流動率。
2.在擴張型策略群組下，薪酬制度強調個人獎金與不傾向以個人需要制定福利及保密的薪酬管理形態、不強調保密薪酬管理形態、強調工作績效影響福利及不傾向以物價波動為加薪依據，分別有助於提昇財務績效中的市場佔有率、利潤率、資本額成長率；而強調非財務性薪酬，將有助於提昇人力資源績效；另外獎金內容強調發放禮券及認股權、傾向高比例獎金，將分別有助於提昇員工滿意度與市場佔有率及利潤率、市場佔有率及員工滿意度下降。

Compensation is an important motivator to motivate employees in Human Resource Management systems, so it becomes a valid indictor to predict the organization performance. It has been claimed that enterprises must make sure that their compensation systems are aligned with their business strategies in today’s rapidly changing environment, it will be helpful for executing the enterprise’s objective and promoting organizational performance if the strategy is considered. This research is trying to explore the relationship between compensation systems and performance in different strategy groups.
The sample of this study consists a total of 74 enterprises. The empirical results showed that the compensation systems should adopt different contents and practices for different strategies to improve the organizational performance. There are detailed results:
1.In conservative strategic group, compensation systems which emphasis on short-run rewards and would not tend to adjust compensation by the individual performance、tend to adjust compensation by the organization performance and would not emphasis on benefits received as a result of employee’s seniority will be helpful to raise the return of assets and the growth rate in sales in the financial performance；which emphasis on job-based pay and short-run rewards、emphasis on job-based pay and benefits received as a result of employee’s position with the organization、tend to adjust compensation by inflation and would not tend to adjust compensation by the individual performance and would not emphasis on decentralization policy will be helpful to raise human resource performance and job satisfaction, and reduce turnover rate；on the other hand, contents of rewards which emphasis on gift token and warrant、components of compensation which emphasis on higher rates of rewards will be helpful to raise pay satisfaction and the growth rate in capital、profit rate and job satisfaction and turnover rate.
2.In expanded strategic group, compensation systems which emphasis on individual rewards and would not tend to benefits received as a result of employee’s demand and pay secrecy policy、would not emphasis on pay secrecy policy、emphasis on benefits received as a result of individual performance and would not tend to adjust compensation by inflation will be helpful to raise the market share、profit rate and the growth rate in capital；and emphasis on nonfinanical compensation will be helpful to promote human resource performance；on the other hand, contents of rewards which emphasis on gift token and warrant、components of compensation which emphasis on higher rates of rewards will be helpful to raise job satisfaction and market share rate and profit rate、market share rate and reduce job satisfaction.

目　錄
中文摘要 I
英文摘要 II
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論1
第一節 研究動機1
第二節 研究目的3
第三節 研究問題4
第四節 研究範圍5
第五節 研究流程6
第二章 文獻探討8
第一節 薪酬制度8
第二節 組織績效19
第三節 薪酬制度與組織績效之相關性21
第四節 策略理論部分24
第五節 薪酬制度、組織績效、企業策略群組之間的關係29
第三章 研究方法36
第一節 研究架構36
第二節 研究假設37
第三節 研究變數及衡量方式38
第四節 抽樣設計與資料蒐集42
第五節 資料分析方法43
第四章 研究結果分析45
第一節 樣本資料描述45
第二節 因素分析51
第三節 策略群組分析58
第四節 不同策略群組之下，薪酬制度與組織績效關聯性之分析 60
第五節 薪酬制度之獎金發放內容、薪酬組合相對重要性與
組織績效之關係 66
第五章 結論與建議75
第一節 研究結論75
第二節 研究限制82
第三節 研究建議83
附錄 問卷85
參考書目92
表目錄
表2-1 不同學者所使用之薪酬分類基礎12
表2-2 不同學者所使用之內容設計觀點15
表2-3 不同學者所使用之管理模式16
表2-4 策略定義之整理24
表2-5 各家學者所提出之策略構面26
表2-6 策略群組之整理28
表2-7 企業策略與薪酬制度之配合32
表4-1 企業基本資料分析46
表4-2 基本薪酬設計依據各衡量項目之平均得分與標準差47
表4-3 樣本薪酬組合各元素占整體薪酬百分比之分配情形47
表4-4 企業薪酬制度基本資料分析49
表4-5 組織績效之敘述統計50
表4-6 企業策略因素特徵值及累積解釋變異量51
表4-7 各因素所包含之企業策略變數及因素命名54
表4-8 各因素特徵值、解釋變異量及所包含之薪酬制度變數55
表4-9 各因素所包含之人力資源績效變數及因素命名56
表4-10 各因素所包含之員工薪酬滿意度變數及因素命名57
表4-11 各群組因素平均數58
表4-12 「保守型」與「擴張型」策略群組之差異比較59
表4-13 保守型策略群組下薪酬制度對組織績效之迴歸分析62
表4-14 擴張型策略訓練制度對經營績效之變異數分析64
表4-15 在保守型策略群組下獎金發放內容與組織績效關聯性分析 67
表4-16 在保守型策略群組下薪酬組合相對重要性與
組織績效關聯性分析 69
表4-17 在擴張型策略群組下獎金發放內容與組織績效關聯性分析 71
表4-18 在擴張型策略群組下薪酬組合相對重要性與
組織績效關聯性分析 73
圖目錄
圖1-1 本研究流程7
圖3-1 研究架構 36

壹、中文部分
一、書籍
司徒達賢，策略管理。台北：遠流出版公司，民國八十八年。
李漢雄，人力資源策略管理，台北：揚智，民國八十九年。
何文榮、黃君葆譯，Stepen P.Robbin原著，今日管理，新陸書局，臺北，民國87年2月。
何永福、楊國安，人力資源策略管理。台北：三民，民國八十九年。
吳思華，策略九說。台北：臉譜文化事業股份有限公司，民國八十五年。
吳秉恩，策略性人力資源管理：理念、運作與實務，台北：中國經濟企業研究所，民國八十一年。
張火燦，策略性人力資源管理，揚智文化，民國八十五年。
黃同圳等著，人力資源管理，台北：華泰書局，第一版，民國八十七年。
二、期刊
張火燦，「薪酬的相關理論及其模式」，人事管理雜誌，第3301期（民國八十五年），\5-12。
黃同圳，「人管理策略化程度與組織績效關係探討」，輔仁管理評論，第5卷，第1\期（民國八十七年三月），1-18。
揚子江，「民營化整體規劃程序及國內外個案探討」，公營事業民營化研討會，民國\78年10月， 3-1-3-14。
曹國雄，「薪資滿足的測量」，中壢：IE通訊，民國七十六年，1-12。
三、論文
王俊傑，「我國塑膠射出成型機業策略群組與經營績效關係之研究」，碩士論文，中\興大學企業管理研究所。民國八十六年六月。
李長貴、戚樹誠，「企業組織員工參與之實證研究」，行政院國科會研究計劃，民國\八十一年六月。
宋清俊，「薪酬策略與企業文化對技術能力累積之影響」，碩士論文，中央大學企業管理研究所，民國八十七年六月。
汪鼎華，「技術策略、研究發展組織特性、研究發展績效與策略性薪資研究」，碩士論文，中原大學企業管理研究所，民國八十年六月。
李德玲，「企業員工對薪酬制度反映之研究」，碩士論文，中國文化大學企業管理研究所，民國八十一年六月。
林良泉，「多角化策略、薪酬策略與績效關係之研究」，碩士論文，輔仁大學管理科學研究所，民國八十三年六月。
林征霆，「薪酬策略與企業策略類型之配合成效」，碩士論文，政治大學企業管理研究所，民國八十一年六月。
柯惠玲，「個人特質、事業發展環境與組織承諾關係之研究」，博士論文，政治大學企業管理研究所，民國八十二年六月。
唐郁靖，「台灣地區中、美、日企業人力資源管理策略之研究」，碩士論文，中央大學人力資源管理研究所，民國八十五年六月。
陳文俊，「員工薪資滿足之研究-以製造業為例」，碩士論文，中原大學企業管理研究所，民國七十九年七月。
張建興，「基層員工激勵因素之研究」，碩士論文，東大學企業管理研究所，民國七十五年六月。
張景翔，「企業經營策略與薪資策略關係之研究-以台灣1000大製造業為例」，碩士論文，中央大學人力資源管理研究所，民國八十九年六月。
陳欽智，「高科技與傳統產業薪酬制度比較與經營績效關係之研究」，碩士論文，中興大學會計學研究所，民國八十七年六月。
陸碧霞，「企業策略、薪酬策略與績效關係之實證研究」，碩士論文，東吳大學管理學研究所，民國八十一年七月。
楊雅媛，「產業環境、事業策略與企業文化對人力資源管理策略及組織績效之影響」，碩士論文，中央大學企業管理研究所，民國八十六年六月。
諸承明，「薪資設計要素與組織效能關係之研究-以組織特性與任務特性為情境變項」，博士論文，台灣大學商學研究所，民國八十四年六月。
蔡玲玉，「薪酬管理制度與勞資關係氣氛之研究」，碩士論文，政治大學企業管理研究所，民國七十八年六月。
魏明德，「我國資訊電子業策略群組與財務績效關聯性之研究」，碩士論文，政治大學企業管理研究所，民國八十八年六月。
簡博浩，「薪酬策略群組與經營績效關係之研究」，碩士論文，中興大學企業管理研究所，民國八十八年六月。
羅順華，「高科技廠商薪資策略研究-以新竹科學工業園區為例」，碩士論文，元智大學管理研究所，民國八十九年三月。
羅潔伶，「影響薪酬制度之因素探討」，碩士論文，中央大學企業管理研究所，民國八十五年七月。
貳、西文部分
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Glueck, W. F., Business Policy, Strategy Formation and Management Action, N. Y.：McGraw-Hill, 1976.
Glueck, W. F., and L. R. Jauch, Strategic Management and Business Policy, N. Y.：McGraw-Hill, 1980.
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Performance, South-Western Publishing Co., 1992.
Gomez-Mejia, L. R., Managing Human Resource, Prentice Hall Inc., 1995.
Hambrick, D. C., and C. C. Snow, Strategic Reward Systems, in Sonw, C. C., Strategy, Organization Design and Human Resource Management. Greewich, CT：JAI Press, 1987.
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（III）Conference Papers
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