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研究生:蘇哲生
研究生(外文):ZHE-SHENG SU
論文名稱:員工薪資及福利對經營績效之影響-以台灣銀行產業為例
論文名稱(外文):The Effect of Employee Salary and Benefits on Performance - Evidence from Banking Industry in Taiwan
指導教授:黃景沂黃景沂引用關係
指導教授(外文):Ching-I Huang
口試委員:林惠玲朱建達
口試委員(外文):Hui-Ling LinJian-Da Zhu
口試日期:2018-06-20
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:經濟學研究所
學門:社會及行為科學學門
學類:經濟學類
論文種類:學術論文
論文出版年:2018
畢業學年度:106
語文別:中文
論文頁數:73
中文關鍵詞:經營績效銀行業員工薪資福利公股與公股民營化銀行隨機效果模型
相關次數:
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銀行業為台灣高薪產業之一,眾多應屆畢業生紛紛以進銀行業為目標,然而每一間銀行所提供薪資福利各有不同,如此差異是否會使銀行經營績效受到影響?本篇研究旨在探討台灣銀行業員工薪資福利與銀行經營績效之間的關聯性。
本研究以台灣 35 間銀行 2008-2016 年間資料進行分析。另將全體銀行分為民營、公股與公股民營化、信用合作社轉型與外商銀行,進一步比較薪資與退休金福利在不同型態銀行之間所造成的經營績效差異,最後加入工具變數試圖解決內生性問題。
實證研究發現以下結論, (1) 銀行業員工薪資對於銀行經營績效有正向的關係,退休金有負向效果,其他福利則沒有顯著性。 (2) 台灣銀行業公股銀行經營績效較民營銀行差。
Banking industry is one of the high-paying industries in Taiwan. Many graduates are aiming at entering the banking industry. However, each bank has different salary and benefits. Will this difference affect the bank''s performance? This study aims to explore the effect of employee salary and benefits on banking performance.
This study is based on 35 banks in Taiwan during the period of 2008-2016. In addition, all banks were divided into government, credit cooperative, private and foreign banks, further comparison the effect of salary and pension caused by differences in operating performance between different types of banks, and finally adding instrumental variable to attempt to resolve endogenous problem.
The empirical study found the following conclusions: (1) The salary of bank employees has a positive relationship with the bank''s operating performance, and the pension has a negative effect, while other benefits are not significant. (2) The operating performance of government banks are worse than private banks in Taiwan banking industry.
目 錄
口試委員會審定書………………………………………………………………….. I
誌謝…………………………………………………………………………………..II
中文摘要…………………………………………………………………………….III
英文摘要…………………………………………………………………………….IV
目錄……………………………………………………………………………….…. V
圖目錄……………………………………………………………………………VIII
表目錄……………………………………………………………………………….IX
第一章 緒論………………………………………………………………………… .1
第 1.1 節 研究動機與目的……………………………………………………...1
第 1.2 節 研究步驟…………….………………………………………………..2
第 1.3 節 研究架構…………….………………………………………………..3
第二章 文獻回顧……………………………………………………………….5
第 2.1 節 員工福利定義…….………………………………………………… 5
第 2.2 節 員工薪資與經營績效相關文獻…….………………………… ……5
第 2.3 節 員工福利與經營績效相關文獻………….………………………… 7
第 2.4 節 公股銀行經營績效相關文獻……………...……………………….. 9
第 2.5 節 小結…………………………………………………...…………… 10
第三章 台灣銀行業薪資福利現狀………………………………………………...12
第 3.1 節 台灣銀行業產業面薪資福利…………………….…………………12
第 3.1.1 節 總員工人數……………………………………………………12
第 3.1.2 節 金融保險業薪資與台灣其他行業薪資比較…………………13
第 3.1.3 節 薪資相對於本身金融保險行業………………………………13
第 3.1.4 節 調薪幅度………………………………………………………15
第 3.2 節 台灣銀行業廠商面薪資福利………………………….……………16
第 3.2.1 節 薪資……………………………………………………………16
第 3.2.2 節 其他職員福利…………………………………………………17
第 3.2.3 節 其他影響薪資福利因素………………………………………18
第四章 資料來源與變數分析……………………………………………………...21
第 4.1 節 資料來源與說明……………..………………………………………21
第 4.1.1 節 員工人數………………………………………………………22
第 4.1.2 節 平均每人薪資福利費用………………………………………23
第 4.2 節 實證變數分析…………………..……………………………………29
第 4.2.1 節 實證變數………………………………………………………29
第 4.2.2 節 銀行經營績效變數……………………………………………30
第 4.2.3 節 其他控制變數…………………………………………………31
第 4.2.4 節 敘述統計分析…………………………………………………34
第五章 研究方法與模型分析…………………………………………………… ..36
第 5.1 節 實證模型…………………………..…………………………………36
第5.1.1節 使用Pooled OLS估計限制……………………………………36
第 5.1.2 節 固定效果模型(Fixed Effect Model) ……..……………………36
第5.1.3節 隨機效果模型(Random Effect Model) ……..…………………37
第 5.1.4 節 模型配適選擇 – Hausman test……..…………………………38
第 5.2 節 內生性問題………………………………..…………………………40
第六章 實證結果………………………………………………………………… .43
第 6.1 節 未使用工具變數模型估計結果…………..…………………………43
第 6.2 節 使用工具變數模型估計結果……………..…………………………46
第 6.3 節 使用落後項模型估計結果………………..…………………………48
第 6.4 節 各類型銀行結果比較……………………..…………………………52
第七章 結論與建議………………………………………………………………..59
第 7.1 節 結論………………………………………..…………………………59
第 7.2 節 建議………………………………………..…………………………61
第 7.2.1 節 對於銀行業的建議……………………………………………61
第 7.2.2 節 後續研究建議……………………………………………… .. 62
參考文獻…………………………………………………………………….…… 64
附錄……………………………………………………………………………… . 68
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