dc.description.abstract | One way because of the development of Taiwanese electronic industries is being in a mature step, and the other way because of the change of governmental policies, that makes the system handling profit-sharing and Employee Stock Plans face extremely huge challenge in present. Besides, despite of Taiwanese companies execute the system handling profit-sharing and Employee Stock Plans for many years and it has been discussed in past studies, it is not sure that how to choose suitable variables for measuring the incentive effects of the system handling profit-sharing and Employee Stock Plans.
The purpose of the study is to know the reality for that the enterprises execute the system handling profit-sharing and Employee Stock Plans, and to know what effect will the incentive effect of the system handling profit-sharing and Employee Stock Plans have through improving performance indicators measured. In order to pursue the purpose, the study deploy in some ways making use of theories for performance indicators measured which are related with BSC (Balanced Scorecard) and ones for past empirical studies, and making use of Naturalistic Inquiry presented by Lincoln and Guba in 1985.
According to the conclusion, we have following findings:
(1)While the enterprise executes the system handling profit-sharing and Employee Stock Plans, different enterprises use various practices. However the study result in that the more company motivates performances different, the better the incentive effect of the system handling profit-sharing and Employee Stock Plans is.
(2)The diversity between those practices results from all kinds of challenges for environments. These external environmental challenges include taxes issues, profit-sharing expenditure, regional differences, industrial competitions, and other unexpected variables. The internal ones include intra-organization government, the execution of the system, and the distribution of the benefits
(3)Building relative principles for performance indicators measured, which are inclusive of connecting individual and organizational performance indicators measured, considering more otherwise performance constructs as well as financial ones. In practice, the latter weight ratio on performance constructs is still more than the former. Besides, while designing performance indicators measured, the company should take account of causal relationship among indicators, consider corporate-core-value at the same time, and even take over indicators features. Finally we must put those designed indicators based on above principles into as clear a system as possible.
(4)When the enterprise uses the mechanism improving performance indicators measured, and then its employees will anticipate that their good performance result form themselves efforts. And hence, employees are willing to work more diligently.
(5)Ultimately, the study conclude some solutions for resolving the challenges the system handling profit-sharing and Employee Stock Plans in Taiwan electronic industries faces. These methods contain how to distribute profit-sharing and employee stocks, adjust or change corporate compensation structure and motivating tools. | en_US |