| 摘要: | 報酬（rewards）主要的目的在於鼓勵受僱者致力於工作上之表現，薪酬的主要目標在於達成公司績效，因此，企業運作時應如何設計薪資制度，是非常重要的課題，薪資制度的設計應同時注重內部公平、外部公平與個人公平，而績效薪對個人公平有顯著正向影響。本研究乃針對企業薪資制度的現況進行了解，並將績效薪制度對企業績效的情境因素進行探討，分別從組織策略及環境等總體情境影響，來找出績效薪制度對於企業績效的影響之調節效果，以釐清績效薪制度最適合的情境狀況，茲將分析結果引導出潛在的管理方向，以供企業營運參考。 本研究問卷針對所有上市上櫃公司進行調查，填答對象是人力資源主管，發出1397份問卷，二星期後催收，回收之有效問卷235份，回收率為16.82%，回收期間為2月10日至3月31日，樣本資料經初步統計運算後，以單因子、T檢定、相關及階層迴歸分析探討各變數間之關係。研究結果發現：（1）環境變動性高的組織，應強調外部公平與個人公平，並且採用較高比例的績效薪資，而處於環境變動性低的組織，在薪資策略方面，採落後政策（2）探勘者與分析者，應重視外部公平，而防禦者在外部競爭策略方面採用落後策略（3）創新型文化組織相較於非創型文化組織重視內部公平、外部公平與個人公平；在外部薪資策略方面多採以中位政策，而非創新型文化較多採以落後政策；創新型文化在非經常性薪資的比例顯著高於非創新型文化，並且在個人績效薪、團隊績效薪及組織績效薪的重視高於非創新型文化組織（4）績效薪制度對企業績效有正向影響（5）組織所處之環境變動性愈大，其採行績效薪的比重愈高（6）組織採取競爭策略為分析者比防禦者採行績效薪的比重高（7）組織之文化愈趨向創新文化者，其採行績效薪的比重愈高（8）組織之文化愈趨向創新文化者，其採用績效薪對企業績效的影響較大。The purpose of reward is to encourage employees who work hardly, the goals of salary is to reach company performance, Therefore, how to design their compensation is very important. A compensation system has to focus on internal equity, external equity and individual equity. Performance-based pay correlates positively with the individual equity.This study aims to explore the compensation systems adopted by corporations, by analyzing the organization strategy and the overall environment, listing out the situations may affect the organizational policy on performance based pay and trying to figure out the influence and the adjustment effect of compensation design on organizational performance. The result of the study shows the situation fitting the performance based pay most and can be of a practical use for corporate operation on employing the management strategy.The present study conducts a questionnaire on all listed and OTC companies in Taiwan, issuing 1397 copies to the HR supervisors and retrieving the questionnaires after two weeks. 235 valid questionnaires are returned; the valid return ratio is 16.82%; period of return runs from Feb. 10 to Mar. 31. The data collected is analyzed by Statistical techniques including, one-way ANOVA, T-test, and correlation and hierarchical regression analysis, to determine the interaction effect between variables.The result indicates as follows: (1) Organization with stronger environmental dynamism should emphasize on external and personal equity and raise the performance-based ratio in the total salary; however, a lag compensation policy is applied in a static organizational environment. (2) Prospector and analyzer should focus on external equity, while defender adopting a lag policy in external competition. (3) Comparing to a non-innovative organization, an organization with innovative culture emphasizes more on internal equity, external equity, and personal equity. The external compensation strategy, unlike the lag policy favored by organization with non-innovative culture, favors match policy. An innovative organization has a significantly higher percentage on non-regular compensation ratio and has more emphasis on performance based pay, team performance based pay, and organizational performance based pay than a non- innovative organization. (4) Compensation strategy has significant impact on organizational performance. (5) The faster the environment the organization engaging changes, the higher percentage the organization adopt the performance-based pay. (6) A higher percentage of analyzer organization adopts the performance based pay than that of defender organization. (7) It indicates when the enterprise’s organization culture is apt to innovative culture, their performance based pay will be higher. (8) The effect of adopting performance based pay is greater for organizational culture is innovative than those is non-innovative.Key words: Compensation design, Performance based pay, Organizational performances, Environmental dynamism, Competition strategy, Organizational culture |
