臺灣博碩士論文加值系統

本研究之主要目的，以派外人員之薪酬結構為主要架構並探討組織因素、策略因素與派外人員薪酬之間之關聯性。研究範圍係針對國內高科技公司派駐至中國大陸的企業為研究對象，藉由文獻探討，建立出架構並發展出二項主要研究假設，假設一：組織因素與派外人員薪酬結構因素間有顯著關係；假設二：策略因素與派外人員薪酬結構因素間有顯著關係。

本研究將發展出的假設，以問卷調查的方式進行實證分析，統計分析後歸可納出下列重要的研究結論：

1.目前高科技公司所實施各項津貼加總以約佔本薪比例的31﹪~40﹪居多；最高以提供約佔本薪比例的2.4倍~2.5倍；最低以提供約佔本薪比例的10﹪以內。在各項實施津貼中，以提供激勵性質的海外工作加給平均數最高，約佔本薪比例的26.32﹪；以提供生活協助性的交通津貼平均數最低，約佔本薪比例的3.96﹪，許多企業已提供交通車為交通工具，因此，平均數略低。
2.組織因素與派外人員薪酬結構實際實施比例具有部分顯著關聯性。組織結構非正式化程度愈高時，有實施租屋津貼、艱苦加給的公司數比例愈高。組織規模愈大時，有實施生活差額補貼、海外工作加給的公司數比例愈高。成立年數愈中、長期時（3年以上），有實施生活差額補貼、匯率補貼的公司數比例愈高。營運據點數愈多時（4個以上），有實施租稅差額補貼、匯率補貼的公司數比例愈多；營運據點數中時（2~3個），有實施搬家津貼、有眷津貼、艱苦加給的公司數比例愈高。
3.策略因素與派外人員薪酬結構實際實施比例具有部分顯著關聯性。長期策略愈長期時，有實施租稅差額補貼、有眷津貼的公司數愈高。成長策略愈成長時，有實施子女教育津貼、艱苦加給的公司數比例愈高。領先策略低度領先時，有實施交通津貼的公司數比例愈高。事業策略為分析者時，有實施交通津貼的公司數愈高。

The purpose of this study is to discuss the relationships among organization factors、strategies and the expatriate compensation by using the expatriate compensation programs as the main framework. This study focuses on the expatriate to Mainland China in high-tech industries.
According to the scientific literature, we develop two major hypotheses. The first one is that there is an extremely strong relationship between the factors of organized system and expatriate compensation programs. The second one is that expatriate compensation programs are significantly related to the strategies of those companies.
In a view of this, we use surveys to build up the empirical data. By statistical analysis to conclude several major results as follow:
1.Nowadays those high-tech companies offer various allowances in the range of 31%~40% of the base salary, 2.4~2.5 times tops, at least within 10% of the base salary. Among all the allowances, the percentage of motivate oversea premiums is the highest, aproximate26.32% of the base salary, the lowest is the living assistant car premiums, approximate 3.69% of the base salary, That’s because the companies have offered the transportation services.
2.There is a partly significant relation between the organization factors and the expatriate compensation programs. The more informal the structure is, the more percentage of housing premiums, hardship premiums have been offered, the bigger the organization is, the more numbers of the companies offer those living differential allowances and oversea premiums. The longer the companies have been established (above 3 years), the more opportunities they offer those living differential allowance and currency protection. The firms that have more branches (above 4), are more willing to pay Tax reimbursement payment and currency protection. When it comes to 2 ~ 3 branches, they’re more willing to pay the relocation premiums, family subsidies and hardship premiums
3.Strategic factor has partial significant relationship to the expatriate compensation . The longer term the company strategies are, the more numbers of companies are willing to pay the tax reimbursement payment and family subsidies. When the growth strategies are more developed, the percentage of companies which pay education allowance and hardship premiums is higher; low leadership strategy companies have higher percentage of paying car premiums. When the companies are tend to be an analyst in business strategy, the numbers of companies paying car premium are more.

第一章緒論……………………………………………1
第一節研究機…………………………………………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
第一節派外人員薪酬之探討…………………………5
一.派外人員的薪酬設計原則…………………………6
二.派外人員薪酬結 ……………………………….9
第二節環境因素與派外薪酬結構之關係… ………13
一.環境因素………………………………………….13
二、環境因素與派外薪酬結構之關係……………….15
第三節策略因素與派外薪酬結構之關係……………18
一.策略因素………………………………………….18
二.策略因素與派外薪酬結構之關係……………….20
三.經營績效對派外薪酬結構之關係……………….22
第三章研究架構與研究方法…………………………23
第一節研究架構與研究假設…………………………23
第二節研究母體與研究設計 ……………………24
第三節樣本特性描述 ……………………………24一、環境因素中組織結構正式化程度分布情形…….24
二、環境因素中組織規模分布情形……………….25
三、環境因素中成立歷史之分布情形…………….25
四、環境因素中營運據點數之分布情形……………26
第四節研究變項與衡量工具…………………………27
第五節資料分析與統計方法…………………………29
第四章研究發現………………………………………30
第一節組織因素、策略因素之頻次分析……………31
一.組織因素---組織正式化程度之頻次分析 …….31
二、策略因素---組織策略之頻次分析……………. 31
第二節國內企業對派外人員各項津貼重視程度之頻次分析 … …… 34
第三節國內企業對派外人員各項津貼實際實施比例之頻次分析 ………35
一、生活成本差額補貼……………………………..35
（一）成本差額補貼………………………………….35
（二)協助性津貼…………………………………….37
二、派外職務性津貼………………………………….41
三、生活激勵性津貼……………………....……….42
第四節 組織因素、策略因素與派外人員薪酬重視程度之關聯性 ……45
一.組織因素與派外人員薪酬重視程度之相關分析 .45
二.策略因素與派外人員薪酬重視程度之相關分析…45
三、組織因素與派外人員薪酬之重視程度之變異數分析 … …….47
四、策略因素與派外人員薪酬之重視程度之變異數分析 ……….49
第五節組織因素、策略因素與派外人員薪酬實際實施比例之關聯性 …………………………………… 54
一、組織因素與派外人員薪酬實際實施比例之關聯性分析 …….54
二.策略因素與派外人員薪酬實際實施比例之關聯性分析 ……64
第五章研究結論與建議…………………………… 74
第一節研究結論…………………………………… 74
一、 派外人員薪酬結構現況………………………. 75
二.組織因素與派外人員薪酬之關聯性……..……. 76
第二節研究建議……………………………………… 78
一.對管理者之建議…………………………………. 78
二.對後續研究者之建議………..……..…………. 81

參考文獻……………………………………………… 82
附錄一研究問卷……………………………………… 88

一、中文部分1.趙必孝，國際人力資源管理理論與實證，第一版，華泰書局，台北民國87年。2.張火燦，策略性人力資源管理，台北：揚智文化事業公司，民國85年。3.黃同圳，企業國際化人力資源管理策略與組織績效之研究，台北：行政院國家科學委員會專題研究計畫成果報告，民國85年。4.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，台灣大學商學研究所博士論文，民國84年。5.諸承明、戚樹誠、李長貴，「薪資設計之文獻回顧與評論-建立薪資設計四要素模式」，人力資源學報（第六期），台北：中華民國人力資源發展學會，頁57-86，民國85年。6.羅傑伶，影響企業薪酬制度之因素探討，中央大學企業管理研究所碩士論文，民國84年。7.陳雅琪，台灣企業派外人員報償管理之研究，成功大學企業管理研究所碩士論文，民國89年8.羅業勤，獎工計畫-理論與實務，自印本，台北，民國85年。9.陸碧霞，企業策略、薪酬策略與績效關係之實證研究，東吳大學商學管理研究所碩士論文，民國81年。10.林征霆，薪酬策略與企業策略類形之配合成效。政治大學企業管理研究所碩士論文，民國81年。11.陳惠玟，績效薪資制度與組織績效關係之研究，文化大學勞工研究所碩士論文，民國84年。12.張景翔，企業經營策略與薪資策略關係之研究，中央大學人力資源研究所，民國89年。13.蔡淑君，我國多國籍企業海外派遣人員人事問題之研究，中國文化大學企管所碩士論文，民國77年。14.李漢雄，人力資源策略管理，台北：揚智文化事業公司，民國89年。15.林彩梅，多國籍企業論，台北五南書局，民國79年。二、英文部分1.Abowd, J.M. “Does Performance-Based Managerial Compensation Affect Corporate Performance?”,Industrial and Labor Relations Review, 43 （special issue）,pp.52s-73s（1990）2.Anderson ＆ Zeithaml “Stage of the Product Life Cycle , Business Strategy , and Business Performance .”, Academy of Management Journal vol.27 pp.5-14（1984）3.Balkin, David B. ＆ Gomez-Mejia, Luis R. “Matching Compensation And Organization Strategies.”, Strategic Management Journal , Chichester vol.11,pg153,17pgs（1990,Feb）4.Black , J.S. , Returning expatriate feel foreign in their native land Personnel 68（8）,pgs17,（1991） 5.Black, J.S. “Work Role Transitions: A study of American Expatriate Management in Japan.”, Journal of International Business Studies,19 , pp.277-294,（1998）6.Black , J.S.＆Gregersen ,H.B., “Antecedents to Cross-cultural adjustment : Successful Expatriating and Repatriating Managers.”, San Francisco: Jossey- bass . （1991） 7.Black , J.S.＆Gregersen ,H.B., Expections , Satisfaction , and Intention to Leave of Expatriate Management in Japan.（1990） 8.Brown, C., “Firms choice of method compensation ” Industrial and Labor Relation Review, 43, pp.165-182（1990）9.Calvin Reynolds “ Compensation of Oversea Personnel.” Handbook of Human Resource Administration, 2nd ed. （1986）10.Crandall and Phelps “ Pay for a global workforce” U.S. Department of State Indexes of Living Costs Abroad, Quarter, Allowance and Hardship Differentials （Washington D.C. Bureau of Labor Statistics, published quarterly） 11.Carroll, S. “Business Strategy and Compensation System” In D. B. Balkin ＆ L .R. Gomez-Mejia （eds.）, New Perspective in Compensation pp.343-355（1987）12.Dowling P.J., Schuler R.S. ＆ Welch D.E., International dimensions of human resource management, 2nd ed. CA: Wadsworth（1994） 13.Duerr, M.G., “International Business Management :Its Four Tasks.”Conference Board Review , pp.43（1986,10）14.Dyer, L. ‘Bringing Human Resource Management into the Strategy Formulation Process .” Human Resource Management ,vol.23,pp.156-169（1983）15.E. E. Lawer, “Pay and Organization Effectiveness : A Psychology View”, New York ; McGraw-Hiu（1971） 16.Ellig, “Compensation issue of the 80’s” in the C.H. Fay ＆ R.W.Beatty （eds.）The Compensation Sourcebook, Amherst, MA: Human Resource Development Press,pp.4-10（1984）17.Gomez-Mejia, L.R., “Compensation Strategic in Global Context.”, Human Resource Planning ,14(1),pp.29-41（1991）18.Gould, C., “What’s the latest in global compensation?”, Global Workforce pp.17-21（1997,6）19.Gomez-Mejia, Louis R., “Structure and Process of Diversification Compensation Strategy , and Firm Performance.”, Strategic Management Journal ,13（1992）20.Gomez-Mejia, Louis R. ＆ Theresa M. Welbourne, “Compensation Strategy : An Overview and Future Step .”, Human Resource Planning 11(3),pp.173-189（1998）21.Gomez-Mejia, L.R. ＆ Theresa M. Welbourne, “Compensation Strategic in a Global Content.”, Human Resource Planning, 14(1)（1991）22.Haigh T., “ Aligning Executive Total Compensation with Business Strategy”, Human Resource Planning ,12(3), pp.221-229 （1989）23.Hambrick, D., “Taxonomic approaches to studying strategy: some conceptural and methodological issues.”, Journal of management,pp.27-41（1984） 24.Handerson, B.D., “ The Origin of Strategy”, In C.A. Montgomery ＆M. E. Porter（eds.）, “ Strategies: Seeking and Securing Competitive Advantage”,Boston :Harvard Business School Publishing Division, pp.3-9 （1991）25.Harvey M., “Designing a global compensation system-The logic and a model.”, The Columbia Journal of World Business,28, pp.56-72（1993a）26.Harvey M., “Repatriation of Corporate Executives An Empirical Study” Journal of International Business Studies, 20(1), pp.131-144（1989）27.Harvey M., “Empirical evidence of recurring international compensation”,Journal of International Business Studies,24(4), pp.785-799（1993b）28.Harvey M., “Repatriation of Corporate Executive: An Empirical Study” Journal of International Business Studies, 20, pp.131-144（1989）29.Hodgetts, R.M. ＆ Luthans F., “U.S. Multinational’s Expatriate Compensation Strategic”, Compensation and Benefit Review, 25(1), pp.57-62（1993）30.Hofer C.W. ＆ Schendel D., “Strategy Formulation :Analytical ConceptsSt. Paul”, MN: West （1978）31.Kerr J.L., “Diversification Strategic and Managerial Reward :An Empirical Study .” Academy of Management Journal ,28(1), pp.155-179 （1985）32.Lawler, Edward E., Pay and Organization Development Reading, Mass: Addison-Wesley Pub. Co.（1981）33.Lawler, Strategic Pay: Aligning Organization Strategic and Pay System, San Francisco , California : Jessey-base Inc. （1990）34.Lawrence P. ＆ Lorsch J., Organizational Performance, San Francisco, CA: Jossey-Bass Limited Press（1967）35.Miles ＆ Snow, Organization Strategy, Structure, and Process , N.Y.:McGraw-Hill （1978）36.Miles ＆ Snow, “Designing Strategic Human Resource System.”Organization of Dynamic,12, pp.36-50 （1984）37.Milkovich, Compensation （2nd ed.）, Planes, TX: Business Publications.（1987）38.Milkovich, G. T. ＆ Jerry M. Newmann, Compensation （3rd ed.）Richard D. IRWIN,INC（1990）39.Milkovich G.T., “A Strategic Perspective to Compensation Management.” In Rowland K. and Ferris （Eds.）, Research in Personnel and Human Resource Management （Greenwich , CT:JAI Press ,vol 6）（1988）40.Napier, N.K. ＆ Smith M., “Product diversification Performance criteria and compensation at the corporate manager level.”, Strategic Management Journal , 8, pp.195-201（1987）41.Neumann E. “Antecedent and consequence of satisfaction and commitment among expatriate manager.”, Group and Organization Management,18,（1993a）42.Neumann E. “A conceptual model of Expatriate Turnover.”, Journal of International Business Studies, 23(3), pp.499-531（1992）43. O’Reilly M.L. “Expatriate Pay: The state of the art.”, Compensation ＆ Benefit management, 12(1), pp.54-59（1976）44.Peggy Stuart “ Global payroll- A Taxing Problem.”, Personnel Journal 70,NO10,pp.80-90（1991,Oct.）45.Pitts R.A.. “Incentive Compensation and Organization Design ” Personnel Journal, May, pp.338-344 （1974）46.Ranae M. Hyer “ Executive Compensation in the International Arena.” Compensation and Benefit Review 25, NO2. pp.49-54 （1993,March-April）47.Reynold, J. Stone “Pay and Perks for oversea Executives” Personnel Journal 65,NO1. pp.64-69 （1986）48.Prescaott, J. “Environments as moderator of relationship between strategy and performance.” Academy of Management Journal, 39,pp.239-246（1986）49.Rumelt. Strategy Structure and Economic Performance Division of Research, Harvard Business School. Boston. MA（1974）50.Schuler R.A. ＆ Rogersky N., “Understanding compensation practice Variation Across Firms : The Impact of National Culture”, Journal of International Business Studies,29(1),pp.159-177（1998）51.Senko J.P., “The defense of the balance sheet.”, Benefit ＆ Compensation International,23(8), pp.15-23（1994）52.Speck R.W., Jr. “management compensation Planning in diversified company.”, Compensation and Benefit Review, 19(2), pp.23-33（1987）53.Swaak R.A., “Expatriate management: The Search for Best Practices”, Compensation ＆ Benefit Review. 27(2), pp.21-29（1995）54.Wilst T. and Dyer L., “Relating Business Strategy to Human Resource Strategy : Some Preliminary Evidence”, Paper Presented at the 44th Annual Meeting of the Academy of Management. Boston （1984）