| Abstract: | 知識經濟世紀來臨，企業競爭環境瞬息萬變且日益激烈，能不能吸引留用最好的人才，變成決定企業是否能夠生存的關鍵。很多組織將員工福利當作是策略性的人力資源管理工具。一個規劃良好、設想周延，能夠配合組織發展目標及組織文化的福利制度，方能發揮福利的作用，滿足組織的人力資源管理功能，如：降低員工之離職率和缺勤行為、提升組織向心力、認同感和忠誠度。目前國內一般較具規模的大型企業組織，其員工福利制度實行多年有成；相較之下，中、小型企業組織在這方面則做得略顯不足。本研究藉由探討相關文獻，以說明政府法令以及工會要求企業提供的各項福利措施；並且同時針對國內中小型企業採取問卷調查的方式探討其福利制度實施現狀，以釐清未來可能發展方向。由於考慮到近年來愈來愈多企業將部分人力資源行政工作外包，因此本研究進一步探討福利項目委外之可行性。 根據調查與訪談結果可以發現，員工認為企業所提供的福利項目只有部份具有價值，甚至不滿企業在某些福利項目上的花費，造成福利組合的潛在價值可能因而消失殆盡。多數企業雖然希望控制成本以及提升雇主形象，卻仍未因應趨勢對其薪資福利制度做出相應的調整，使之趨向個別化與多元化，以滿足員工於不同人生階段之各項需求。儘管提供各式各樣的福利需要花費企業的部分利潤，但是這樣子的企業給員工的感覺完全不同，更富有人情味和溫馨感，讓人感到企業最貼心的關懷以及幫助，因而心情愉悅舒暢，工作效率也將提高。企業為了要表現照顧員工的心意，或許藉由實施彈性福利制度委外管理，是為目前對員工更加具有激勵作用的方式之一，可讓員工自由選擇及搭配自己想要的福利，而企業亦可同時達到降低福利成本以及提高員工士氣的目的，可謂一舉數得之作法。 With the coming of knowledge economic age, the business competition becomes increasingly capricious and ferocious, so the key for business to survival is supplement the talent pool with the best people available nationwide, and even worldwide. There are many business take employee benefit plans as a kind of tool for strategic human resource management. Only by drawing up a desirable and advisable employee benefit strategy which is fit for development and culture can a business achieve the goals, such as to reduce the turnover rate and absence rate as well as to increase the engagement, commitment, and loyalty. While large businesses work hard to success in practice, other small and medium ones works are still far from satisfactory. This thesis, mainly based on laws, decrees, and empirical surveys to industrial employees, tries to realize the actual state and advance prospect. By the way, there are increasingly more businesses do the human resource administration outsourcing in decades, hence this thesis probes into the outsourcing feasibility of employee benefit plan. According to both the investigation analyses and the interview contents, only parts of the employee benefit plan are worthy and satisfactory, for that reason the potential value might die out by degrees. Most businesses would like to control the cost and promote their employment image by doing so, but they still do not follow the trend （for example, individualization and diversification） to satisfy various demands from employees. Although it usually cost a little more by supplying such kind of plans, but it really deliver a different impression to employees, which could make them feel much better and get them work much harder. In order to show consideration for employees, maybe a business will put flexible benefit plan outsourcing into practice, so that it becomes a preferable way of encouragement. As a consequence, employees can pick and choose benefit items whatever they want, and businesses can achieve several managerial goals at the same time. |
