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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/64755


    Title: 經理人超額薪酬、經理人異動與公司績效之關係;The relationship of Executive managers′ overpay, movement and company performance
    Authors: 鄭鈴樺;Cheng,Ling Hua
    Contributors: 人力資源管理研究所在職專班
    Keywords: 高階經理人;經理人超額薪酬;經理人異動;公司績效;Executive managers;manager′s over pay;movement;Company performance
    Date: 2014-07-10
    Issue Date: 2014-10-15 14:22:43 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 企業願意支付經理人豐厚薪酬,除考量肩負領導經營的重責大任外,也為解決代理風險,希望經理人能為公司創造更高的價值與成長。經理人薪酬某種程度象徵其價值、成就與地位。故經理人獲得超額薪酬時,會因為備受肯定而激勵更努力工作,有助於提升公司績效。反之,則會因為對薪酬的不滿足,產生負面感受,嚴重時將導致經理人出現異動,對公司績效造成負面影響。因此企業在決定合理又具競爭力的經理人薪酬時,多考慮外部市場水準。本研究欲透過估計來取得經理人的市場薪酬,以決定是否獲得超額薪酬,同時探討當經理人獲得超額薪酬時,對公司績效的影響程度及對經理人的異動所扮演的角色。以上資料來源為台灣經濟新報(TEJ),研究對象為2008年至2012年的電子產業前百大企業。

    研究結果顯示,只有當經理人獲得超乎市場水準的超額報酬時,超額薪酬對公司未來績效才有正向誘因效果;同上述情況,超額薪酬對經理人異動才有顯著負向效果。若探討經理人異動與公司績效關係,可知經理人異動與公司未來績效有顯著負向效果,只會出現在公司前期績效較低時;對於公司前期績效較高的企業而言,負向效果不明顯。同時,經理人異動對於經理人超額薪酬和公司績效的關係,並不具有中介效果。綜上所述,本研究提供不同角度來解讀超額薪酬對於公司績效的誘因效果,其效果可能會因為組織內其他因素交互作用而被強化或削減,例如企業的支付能力、組織承諾、或經理人的個人因素(績效、生涯規劃)等等。同時,經理人的超額薪酬對經理人異動或公司績效的影響,也必須視情況而定。假設未來可以克服客觀條件限制,相信能更真實呈現超額薪酬的誘因效果,以及經理人異動後對公司績效帶來的影響,也能帶來更大貢獻。
    ;Companies are willing to pay good compensation to managers not only because they have the responsibility of leading and managing the company, but also for avoiding agency problem and hoping that higher pay will lead managers to create more value and growth for the company. Manager’s compensation, to some extent, symbolizes its value, achievement and status. Thus, when managers get overpay, it will encourage and motivate them to work harder, thereby help improve company’s performance. But, if they are not satisfied with the pay, negative feelings will cause managers to leave, resulting in a negative impact on company performance. In order to determine whether managers are overpaid or not, and discuss the impact of overpay on company’s performance and manager’s movement, this study intends to derive Executive manager′s market pay through estimation.

    The result shows that only when managers get overpaid will the pay have positive effect on company’s future performance, and also have a significant negative effect on manager’s movement. Moreover, manager’s movement will have negative impact on company’s performance only in companies which has low performance, but is not significant in companies which has high performance. Meanwhile, manager’s movement doesn’t have mediating effect on the relationship between overpay and company performance. In summary, this study provides different perspective in interpreting the effect of overpay to company performance. The effect may be strengthened or weakened due to other factors and interactions within the organization or manager’s personal reasons and so on. Thus, the effects should be decided on a case by case basis.
    Appears in Collections:[人力資源管理研究所碩士在職專班 ] 博碩士論文

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