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研究生:李綺娉
研究生(外文):Chiping Lee
論文名稱:人力資本、員工流動與經營績效之關連性研究
指導教授:許恩得許恩得引用關係
學位類別:碩士
校院名稱:東海大學
系所名稱:會計學系
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:2007
畢業學年度:95
語文別:中文
中文關鍵詞:員工流動率員工學歷教育訓練人力資本商業互補
相關次數:
  • 被引用被引用:12
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在知識經濟時代,人力資本是企業的核心競爭力,而員工的流動率將影響企業之人力資本與經營績效。員工流動率對企業經營績效的影響,文獻上有不同觀點。本研究將說明人力資本與商業互補對員工流動率與經營績效關係之影響。本研究以知識較密集之台灣上市櫃電子資訊公司為對象,分別引進人力資本及商業互補作為調節變數,採用迴歸模型分析員工流動率和經營績效的關係。首先對全部樣本進行迴歸分析,再分別以人力資本與商業互補分群,測試企業的員工流動率與經營績效之關連性。實徵分析發現在全部、高人力資本或低商業互補的樣本公司,員工流動率與經營績效之間顯著負相關;而在低人力資本與高商業互補的樣本公司,員工流動率與經營績效的關係不顯著。可見在一般情況(以全部樣本分析),公司應設法降低員工流動率,尤其當公司屬於高人力資本或低商業互補的類型,公司的員工流動率若提高,其經營績效將顯著降低。至於在高商業互補的低人力資本公司,雖然員工流動率與經營績效之間為正相關,但是不顯著。總而言之,公司若要提高經營績效,提高人力資本與強化商業互補的重要性大於員工流動率的管理。
謝辭 I
中文摘要 II
英文摘要 III
圖目次 IV
表目次 IV
目錄 V
第壹章 緒論 1
第一節 研究動機與目的 1
第二節 發現與貢獻 2
第三節 研究架構 3
第貳章 文獻回顧 6
第一節 人力資本 6
第二節 商業互補 16
第三節 員工流動 18
第參章 研究方法 25
第一節 觀念性架構 25
第二節 研究假說 25
第三節 變數衡量 27
第四節 實徵模型 31
第五節 樣本資料來源及選取 32
第肆章 實徵結果及分析 33
第一節 基本資料分析 33
第二節 基本模型結果分析 34
第三節 穩健性測試 42
第伍章 結論與建議 47
第一節 結論 47
第二節 研究限制 49
第三節 研究建議 50
參考文獻 52
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