台灣電子資訊公司分紅入股措施對員工生產力之影響; The Effects of profit Sharing on Productivity in Taiwan's High-tech Firm-A corss-Sectional Analysis

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Title:	台灣電子資訊公司分紅入股措施對員工生產力之影響;The Effects of profit Sharing on Productivity in Taiwan's High-tech Firm-A corss-Sectional Analysis
Authors:	范姜如萱;FanChiang JuHsuan
Contributors:	人力資源管理研究所
Keywords:	利潤分享;組織生產力;高科技產業;profit sharing;organizational productivity;high-tech firms
Date:	2001-06-12
Issue Date:	2009-09-22 14:01:58 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	台灣高科技產業的快速發展，在世界上佔有一席之地，一般認為除了政府的大力支持、經營者正確之經營策略外，另一主要原因是員工分紅入股制度，吸引高素質人才加入並用以激勵生產力，提高公司整體績效所致。但是，這僅是一般人的印象，我們本身的實證研究卻相對地十分匱乏。過去台灣地區員工分紅入股制的研究，範圍多集中於討論員工分紅入股制度與個別員工滿意度和工作投入、離職傾向的關聯，或與勞資和諧相關的議題上；但對於此一制度對整體組織績效之影響的相關實證研究卻極其少見。為彌補此一研究缺口，本研究即以台灣電子產業為研究對象，利用台灣新報資料庫電子資訊類股1999年的財務資料，探討台灣電子產業的分紅入股制度對組織生產力的實際影響。本研究包括兩大部分，首先說明分紅入股制度的理論基礎、國內分紅入股制度的相關規定，並以生產函數的設定進行實證分析。本研究的結果發現，實施現金或股票分紅並不能保證生產力的提昇，進一步比較現金分紅和股票分紅的生產力效果之後，發現現金分紅的效果較股票分紅為佳。本研究建議，要使現金、股票分紅入股制度發揮最大的生產力效果，在制度的設計上要做到以績效為導向，加上組織內部的管理制度（特別是員工參與制度）互相配合。 Taiwan’s high-tech companies have been growing rapidly in the past decade. Profit sharing programs, which are able to attract and retain high quality employees for high-tech firms, have been thought as one of the key successful factors of Taiwan’s high-tech firms. This conclusion might be a wise guess, since we don’t have enough empirical results on this issue. There are very few empirical studies concerning about the effects of profit sharing programs on organizational productivity in Taiwan’s high-tech firms. In order to fill this research gap, this study collected data from one hundred and thirty-three high-tech firms to examine the productivity effects of profit sharing programs. This study tested the effects of two types of profit sharing programs — cash bonus and stock awards plans. The results indicated that firms with both types of profit sharing programs did not perform better than firms without these group incentive programs. Further, we compared the productivity effects on cash with stock, and found that cash had better productivity effect than stocks awards. However, the cash value of stock awards was positively and significantly related to the organizational productivity. It may suggest that the size of profit share in relation to employee compensation has a higher motivational effect.
Appears in Collections:	[Graduate Institute of Human Resource Management ] Electronic Thesis & Dissertation

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