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研究生:郭惠婷
研究生(外文):Hui-Ting Kuo
論文名稱:組織結構、企業文化與員工分紅費用化因應策略對企業創新能力之關係
論文名稱(外文):The Relationships among Organizational Structure, Corporate Culture, and Innovation Capability to Analyze Strategy of the Expensing Employee Bonus
指導教授:陳筱琪陳筱琪引用關係
學位類別:碩士
校院名稱:中原大學
系所名稱:企業管理研究所
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:85
中文關鍵詞:員工分紅費用化企業創新能力組織結構企業文化員工股票紅利
外文關鍵詞:Employee Stock BonusInnovation CapabilityOrganizational StructureCorporate CultureExpensing Employee Bonus
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在現今科技變遷快速的時代,維繫自身創新能力,已成為高科技企業經營成功與否的關鍵要素。高科技企業之創新能力來自於擁有「人力資產」,因此激勵員工便成為企業重要之議題,其中,員工分紅制度是高科技企業激勵員工的主要方式。然而,2008年台灣政府正式實施員工分紅費用化制度,造成企業人才激勵效果降低,故各公司紛紛採取各種因應策略,但這些策略是否真有其效果仍需研究證實,因此本研究深入探討各項員工分紅費用化因應策略,所適合的企業類型,並分析對於企業創新能力之維繫效果。
本研究透過文獻整理,彙整發現員工分紅費用化之因應策略共可分為調高員工薪資、員工分紅改多發現金少配股票、提高員工分紅比率、發行員工認股權憑證、買回庫藏股轉讓予員工、大股東以其股票信託方式酬勞員工、將部門分割出去成立子公司、發行限制型股票等八項,其中發行限制型股票由於我國法律限制,還不能實施,因此本研究以七項員工分紅費用化之因應策略為主軸。此外,本研究採取組織結構與企業文化作為分析主體,探討組織結構及企業文化對企業創新能力之影響。以新竹科學園區,有實施員工分紅制度的上市櫃公司之高階主管為研究對象。
研究結果發現,有機式組織對於企業創新能力之影響高於機械式組織,彈性型文化對於企業創新能力之影響高於控制型文化,即表示屬於有機式組織及彈性型文化的高科技公司,其企業的創新能力皆較高,進而使其擁有較高的競爭力。其中,有機彈性型企業在採取調高員工薪資、發放現金紅利及發行員工認股權憑證三項因應策略下,對於提升企業創新能力的影響會顯著高於機械控制型企業。由此可知,企業應朝向發展有機式組織及彈性型文化,此乃由於此二類型之企業的創新能力皆相對較高,此外,若企業搭配實施調高員工薪資、發放現金紅利及發行員工認股權憑證三項措施,對於提升企業創新能力亦能有其效果。
Innovation capability is the key success factor of high-tech firms. The source of innovation in high-tech is based on its human capital. Therefore, employees motivation is critical issue to high tech firms, then, employee bonus is used to encourage employees in high-tech industry. However, employee bonus policy face huge challenge after Taiwan government implemented expensing employee bonus system in 2008. Consequently, high-tech firms adopted various corresponding strategies to solve this challenge. But which is suitable corresponding strategies.and its effects are still issue for high-tech human management. Therefore, this research will focus on all the corresponding strategies and its’ appropriate enterprise types, and to analyze the correlation between the strategies and innovation.
With literature review, the strategies include rising, profit sharing in cash, raising the rate of profit sharing, employee stock option, providing treasury stock, stock trust, establishing subsidiaries and restricted stock. The restricted stock cannot be taken follow the law of Taiwan Government. This research focused on the seven strategies of expensing employee bonus, and used organizational structure and corporate culture to analysis. There are studied the impact of organizational structure and corporate culture on innovation capability.
In the results of research, organic organization made a better impact on innovation capability than mechanistic organization; elastic culture had deeply influence on innovation capability than controlled culture. Results shows that organic organization and elastic culture would be appreciate senior to improve innovation capability and competition in high-tech companies. The organic organization and elastic culture are good to use the corresponding strategies of rising salary, providing profit sharing in cash and providing employee stock option Therefore, companies should develop organic organization and elastic culture and collocate the strategies which are rising, profit sharing in cash and employee stock option in order to increasing innovation capability.
摘要 I
Abstract II
致謝詞 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的 2
1.3研究範圍與對象 3
1.4研究流程 4
第二章 文獻探討 5
2.1員工分紅入股制度 5
2.1.1何謂員工分紅入股 5
2.1.2員工分紅入股之相關研究 7
2.1.3小結 7
2.2員工分紅費用化 7
2.2.1員工分紅費用化之影響 9
2.2.2小結 10
2.3企業採取的因應措施 10
2.3.1小結 13
2.4創新能力 13
2.4.1創新能力之定義 13
2.4.2創新能力之影響因素 14
2.4.3創新能力之衡量變數 21
第三章 研究方法 26
3.1研究架構 26
3.2研究假設 27
3.3研究變數之操作性定義與衡量 28
3.3.1組織結構 28
3.3.2企業文化 29
3.3.3員工分紅費用化之因應策略 30
3.3.4企業創新能力 31
3.3.5基本資料變項 32
3.4研究方法 33
第四章 資料分析結果 35
4.1樣本敘述統計及研究構面整體資料分析 35
4.1.1樣本敘述統計 35
4.1.2研究構面整體資料分析 37
4.2 各構面之信度分析 42
4.3組織結構與企業創新能力之關係 43
4.4企業文化與企業創新能力之關係 44
4.5 分析不同員工分紅費用化之因應策略下與企業創新能力之關係 46
4.6 不同的企業特性與企業創新能力之關係 55
第五章 結論與建議 59
5.1研究結論 59
5.2研究貢獻與建議 63
5.3研究限制 63
5.4後續研究建議 64
參考文獻 65
一、中文文獻 65
二、英文文獻 67
三、相關網址文獻 73
附錄-問卷 74


表目錄
表1-1 2008年園區產業概況 3
表2-1員工分紅制度 6
表2-2台灣員工分紅費用化之緣由 8
表2-3企業之因應措施 12
表2-4創新能力之相關因素 15
表2-5組織結構之衡量構面 17
表2-6 各類型的企業文化衡量構面之特性 20
表2-7創新能力的衡量構面 22
表3-1 企業文化量表內容 30
表4-1樣本資料結構 35
表4-2 企業規模樣本資料 37
表4-3 員工分紅因應策略樣本資料結構 37
表4-4組織結構整體資料分析 38
表4-5企業文化整體資料分析 39
表4-6企業創新能力整體資料分析 41
表4-7 各構面之信度分析 43
表4-8組織結構之T檢定 44
表4-9 企業文化集群分析 45
表4-10 企業文化之T檢定 46
表4-11組織結構與企業文化集群分析 46
表4-12 組織結構與企業文化集群分析(續) 47
表4-13組織結構與企業文化迴歸分析 47
表4-14組織結構與企業文化迴歸係數 48
表4-15 搭配調高員工薪資之迴歸分析 49
表4-16 搭配發放現金紅利之迴歸分析 50
表4-17 搭配提高員工分紅比率之迴歸分析 51
表4-18 搭配發行員工認股權憑證之迴歸分析 52
表4-19 搭配買回庫藏股轉讓予員工之迴歸分析 53
表4-20 搭配大股東以股票信託方式酬勞員工之迴歸分析 53
表4-21不同的員工分紅費用化因應策略之迴歸分析 55
表4-22產業類別之ANOVA檢定 56
表4-23 成立年資之ANOVA檢定 57
表4-24 企業規模之ANOVA檢定 57
表5-1 研究假設驗證結果 59
表5-2 員工分紅費用化之因應策略驗證結果 60

圖目錄
圖1-1 研究流程 4
圖2-1 Quinn and Rohrbaugh(1983)發展之企業文化類型 19
圖3-1 研究架構 26
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三、相關網址文獻
1. 新竹科學工業園區管理局,參考網站:
http://www.sipa.gov.tw/index.jsp
2.公開資訊觀測站,參考網站:
http://newmops.tse.com.tw/
3.Miula商業評論部落格,「MBR談分紅費用化」,參考網站:
http://blog.miula.cc/archives/80
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