| 摘要(英) |
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.
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