高階主管與基層員工薪資差距之成因與後果

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吳宜珈(Yi-Jia Wu) 查詢紙本館藏

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人力資源管理研究所

論文名稱

高階主管與基層員工薪資差距之成因與後果

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摘要(中)

為使自身具有競爭力，企業往往不惜提供高階主管高額的薪資報酬，但此政策使得高階主管與基層員工之薪資往往具有驚人的差距。因此，本研究針對高階主管與基層員工薪資差距之成因，以及其對企業績效之影響作探討。本研究以台灣上市櫃企業為研究對象，並蒐集其自2009至2018年之相關資訊，共計908家企業，連續10年共9080個觀察值，兼具橫斷面(當年度各企業之資料)以及時間序列(個別企業之各年度資料)，以追蹤資料(Panel Data)中的隨機效果模型進行分析。
實證結果顯示，公司治理機制對高階主管與基層員工薪資差距具有顯著正向效果；國內機構法人持股比例對高階主管與基層員工薪資差距具有顯著負向效果；環境不確定性對高階主管與基層員工薪資差距具有顯著負向效果；企業生命週期對高階主管與基層員工薪資差距具有顯著效果；高階主管與基層員工薪資差距與企業績效具有相關性。因此，就本研究之結果可了解高階主管與基層員工之薪資差距是由各種成因綜合而成的結果，且與企業績效相關，故企業可透過適當的薪資差距對企業績效產生正向影響力。

摘要(英)

In order to make the company competitive, companies often provide high-level managers with high pay, but there is often an alarming gap between the pay of high-level executives and grass-root employees. Therefore, this study focuses on the causes and the impact on firm performance of the pay gap between high-level managers and grass-root employees. This study takes Taiwan listed companies from 2009 to 2018 as the research object, total of 908 companies, and total of 9,080 observations for 10 consecutive years. This study has both cross-section (data of each company in the current year) and time series (annual data of individual companies), analyzed with random effect model in the tracking data (Panel Data)
The empirical results show that the corporate governance mechanism has a significant positive effect on the pay gap between high-level managers and grass-root employees; the shareholding ratio of domestic institutional investors has a significant negative effect on the pay gap between high-level managers and grass-root employees; environmental uncertainty has a significant negative effect on the pay gap between high-level managers and grass-root employees; the corporate life cycle has a significant effect on the pay gap between high-level managers and grass-root employees; the pay gap between high-level managers and grass-root employees is related to firm performance. Therefore, we can realize that the pay gap between high-level managers and grass-root employees result from various causes and relates to firm performance. In conclusion, companies can have a positive impact on corporate performance through appropriate pay gaps.

關鍵字(中)

★ 高階主管
★ 基層員工
★ 薪資差距
★ 企業績效

關鍵字(英)

★ High-level managers,
★ grass-root employees
★ pay gap
★ firm performance

論文目次

第一章緒論1
1-1研究動機1
1-2研究目的2
1-3研究流程3
第二章文獻探討4
2-1垂直薪資差距的定義4
2-2高階主管與基層員工薪資差距的成因4
2-3高階主管與基層員工薪資差距的後果9
第三章研究設計11
3-1研究架構11
3-2資料來源11
3-3變數衡量12
3-4研究設計15
3-5 研究工具16
第四章研究結果17
4-1敘述性統計17
4-2相關性分析18
4-3迴歸結果分析與假說驗證20
第五章結論與建議25
5-1研究結論25
5-2學術貢獻26
5-3管理意涵27
5-4研究限制與建議28
參考文獻29

參考文獻

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指導教授

陳明園(Ming-Yuan Chen)

審核日期

2021-6-21

推文