臺灣博碩士論文加值系統

自2019年證交所開始要求上市 ( 櫃 ) 公司需揭露「非擔任主管職務之全時員工平均薪資」，並要求對於平均薪資低於伍拾萬元的公司應提供合理說明，更在2020年時要求增列揭露其薪資中位數，旨在強化企業的公司治理及薪酬資訊公開透明度，而在非主管職員工薪酬漸受重視的情況下，當審計與薪酬委員會兩委員會間成員重疊的情況下，是否只影響高階主管薪酬，而對非主管職員工薪酬亦有相對性的影響，研究具有那些特質的企業可能願意給予非主管職員工更多的薪酬，實證結果發現公司治理品質較佳、企業社會責任表現較好及產業的獲利佳的公司與非主管職員工薪酬呈正向關係。

Since 2019, the Taiwan Stock Exchange has required listed (OTC) companies to disclose the average salary of full-time employees not in managerial positions, and mandated that companies with average salaries below five hundred thousand New Taiwan Dollars provide reasonable explanations. Furthermore, in 2020, there was an additional requirement to disclose the median salary, aiming to strengthen corporate governance and enhance transparency in salary information disclosure. With increasing attention on non-managerial employee compensation, when there is overlap between members of the audit and remuneration committees, it may not only impact executive compensation but also have a relative effect on non-managerial employee salaries. Research identifies that companies with better corporate governance quality, superior corporate social responsibility performance, and strong industry profitability tend to offer higher compensation to non-managerial employees.

摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 v
圖目錄 vi
第壹章、緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構 6
第四節 研究流程圖 7
第五節 預期貢獻 8
第貳章、文獻探討 9
第一節 前言 11
第二節 良好的公司治理對企業發展和成功重要影響 11
第三節 審計委員會的設立與功能 13
第四節 薪酬相關理論……………………………………………………………21
第五節 非主管職員工薪酬之相關研究…………………………………………23
第參章、研究設計 25
第一節 研究假說 25
第二節 研究期間及樣本篩選 30
第三節 變數定義 32
第四節 實證模型 34
第肆章、實證結果分析 37
第一節 敘述性統計與相關性分析 37
第二節 實證結果 42
第伍章、研究結論與限制 46
第一節 研究結論 46
第二節建議 47
參考文獻 48

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