過往中國大陸仰賴大量的廉價勞動力，創造了世界工廠的地位，近幾年來隨著就業環境的改變，中國大陸對內勞工制度在逐步完善的同時也為企業帶來更高的經營成本。在中國大陸經營的台商面臨的幾大困境如「勞工成本逐年增加」、「紅色供應錬崛起」、「人才短缺日益加劇」、「企業經營成本上漲」等。在中國大陸投資環境越趨惡劣的困境下，台商要如何脫穎而出，讓企業走向正成長，有成效的激勵制度可說是當前人力資源管理一項很重要的核心議題，公平合理的管理制度設計能保持員工的忠誠度，能讓企業人員流動率下降，讓企業能留任及招募合適的人才。 如何建構公平合理且具激勵性的薪酬體系，降低員工流動率，激發員工的向心力，在企業合理的設計薪酬制度下，能達到員工收入增加，企業營收及獲利成長的雙贏局面。本研究以兩岸開放初期進入中國大陸的台資企業為研究對象，對個案公司實施新的激勵制度方式來進行研究，對個案公司在推動新的激勵制度實施前後進行資料整理、歸納、分析，進而提出實務作法。研究顯示，一套合理公平激勵制度設計，可以有效降低員工的流動率、提高公司的營收與員工產值。本研究的成果可提供中小型台資企業人力資源部門規劃員工激勵制度之參考。;This work aims to the study of reasonable and efficient incentive scheme for the human resource management of Taiwan-funded enterprise. With the change of the employment environment in China in recent years, Taiwanese companies are facing the major difficulties, inclusive of increasing mainland China labor costs year by year, the rise of the red supply chain, talent shortage, and the rising of corporate operating costs. Taiwanese enterprise needs to establish a fair and reasonable performance awarding system, to motivate employee loyalty, reduce the turnover rate of employees, retain and recruit suitable talents. This study takes Taiwanese enterprise that early entered mainland China as the research object, conducts research of a new incentive system at the case company, analyze the case data before and after the implementation of the new incentive system, and the put it into practical action. The result of the research shows that a reasonable and fair incentive system design can change the behaviors of employees and enterprise organizations.
