| 摘要: | 員工分紅在國外已行之多年，台灣聯華電子在1984年開始採用員工分紅入股制度後，在新竹科學園區內開始廣泛被業主應用，從此台式員工分紅制度逐漸形成台灣科技產業的特色，造就了許多科技新貴。在此制度效益下，我們發現員工分紅入股制度是激勵員工創造企業發展的良策，也是十分受歡迎的人才留任利器。但許多學者認為員工分紅是以盈餘轉增資方式來發放給員工，它會稀釋股東權益，如同企業將人事成本轉嫁投資大眾承擔，對公司而言這不是公司的經營成本，而是股東成本，故反對員工分紅入股制度之持續執行。因此為與國際會計準則接軌，經濟部金管會於2006年5月修訂商業會計法第64條，頒布分紅費用化等新法令，並自2008年1月1日起正式生效與執行。在分紅費用化制度推動下，各產業公司紛紛重新審視可施行的財務型激勵獎酬措施。 本論文研究將針對科技產業、金融服務業、傳統產業的員工以線上問卷方式進行調查，探討企業在分紅費用化實行的前後廣泛被企業使用的財務型獎酬激勵措施有哪些；瞭解在不同產業類別的企業其在分紅費用化後主要採取了哪些財務型激勵獎酬措施，並進一步探討這些激勵措施在這些不同產業類型、上市櫃與否、不同組織規模等型態的企業之實際執行狀況；以及分別從「不同產業類型」與「人資或非人資工作者」的角度，進而探討這些財務型獎酬激勵措施對企業在招募吸引力、員工離職率、員工工作出席率、員工向心力、員工生產力等人力資源管理機制的影響與成效，希望透過本研究的結果，提供企業在分紅費用化後能因應並採取較有效地吸引與激勵人才之作法。 經研究結果發現目前企業的實施狀況，以採行發放績效(季)獎金、結構調薪、無任何激勵措施、現金分紅等因應方式為最多數，證明在分紅費用化後，過去的竹科新貴光環與吸引力已不如往昔，反而皆嘗試著將企業薪酬政策漸導入正軌。另透過本研究，亦可知悉企業若想提高人力資源管理成效，建議可加強施行「股票分紅」的措施，但因分紅費用化制度因素，企業在經營與員工利益等兩相權衡下，在分紅費用化後無法增強施行此措施，反而減少採用股票分紅措施，造成員工的期望與企業的實際因應作法有明顯差異；企業則以「結構調薪」與「發放績效(季)獎金」等方式將企業的財務型激勵措施趨於正常化，以期將企業長期經營與回歸市場面。 The employee bonus system has already been practiced for many years overseas, and since Taiwan United Microelectronics Corporation started to adapt the employee stock bonus system in 1984, it has begun to be applied extensively by enterprises in the Hsinchu Science Park. Ever since then, the Taiwanese employee bonus system has gradually become a characteristic in Taiwan’s technology industry, thereby creating numerous technology upstarts. With the benefit of this system, we have discovered that employee stock bonus system is an excellent strategy to encourage employees to create enterprise development, and is also an extremely popular incentive to retain talents. However, numerous scholars believe that employee bonuses are offered to employees through the approach of turning profit into increased investment, which will dilute the shareholders’ rights; the enterprise has transferred the responsibility of personnel expenses to the investing public. For the company, it is not the company’s management cost but rather the shareholders’ cost, thus they oppose the continuance of the employee stock bonus system. Therefore, in order to be consistent with the International Financial Reporting Standard, the Financial Supervisory Commission of the Ministry of Economic Affairs made an amendment to Rule No.64 of the Commercial Accounting Law in May 2006, announcing new regulations such as expensing bonuses, which has officially become valid and implemented since January 1st, 2008. With the promotion of the expensing bonus system, enterprises from various industries began to review the financial incentive reward measures one after another. The research of this thesis focuses on employees from the technology industry, financial services industry and conventional industries through the approach of online questionnaire, so as to probe the system before and after the implementation of expensing the bonuses, as well as what financial incentive reward measures are extensively applied by enterprises before and after the implementation of expensing the bonuses. Moreover, it is also intended to understand what kind of major financial incentive reward measures are adapted by enterprises from different industries after expensing the bonuses, and to further explore the actual conduction conditions of these incentive measures on the various types of enterprises from different industries, whether listed or not, and with different organizational scales etc. In addition, it further probes the influence and performance introduced by these financial incentive reward measures in the aspects of human resource management system, including the enterprise’s recruiting appeal, employee resignation, employee work attendance, employee retention and employee productivity etc. It is hoped that through the outcome of this research, enterprises may respond and adopt more efficient approaches that will appeal and encourage talents after expensing the bonuses. Through the outcome of the research, it was discovered that majority of the enterprises’ condition for responding to approaches is based on the adaptation of offering achievement (seasonal) rewards, structural salary adjustments, with no incentive measure at all or cash bonus. This proved that after expensing the bonuses, the halo and charm of the Hsinchu technology upstarts is no longer as appealing as before, and is rather attempting to guide the enterprise salary policy onto the right track. Also through this research, one may realize that if an enterprise wants to improve its human resource management performance, it is suggested to strengthen the implementation of the measure on “stock bonuses”. However, due to the factor of the expensing bonuses system, enterprises are unable to enhance the conduction of this measure after expensing the bonuses while weighing the balance between the management and employees’ benefit. Instead, the implementation of the stock bonus measure has been reduced, causing a significant difference between employees’ expectations and their physical response approach. Enterprises tend to normalize their financial incentive measures through the approaches of “structural salary adjustment” and “giving out achievement (seasonal) rewards”, hoping to manage the enterprise on a long-term basis and return to the market aspect. |
