員工福利費用支出政策和組織績效之間的關係是一個重要的議題，員工福利費用包含員工薪資、福利、獎金等費用，為組織固定費用之重要支出，因此瞭解在有限的資源下，如何將員工福利費用妥善的運用，並有效帶動組織績效成長是至關重要的。目前景氣處渾沌不明、就業市場一片低迷下，金融業反向提出大型的徵才計畫，推論原因為展望未來，「擴展海外佈局」、「開發金融科技」以及「財富管理業務」三大趨勢牽動金控業專業人才的需求，因此，金控業運用人力資源創造績效的能力，成為重要議題。本研究利用具有動態觀點之麥氏生產力指數法探究國內15家金控2008年至2014年間員工福利費用支出和組織績效之間的關係，同時也希冀在本研究中之模型和實證之方法，可以導入於其它各種產業進行相關研究。;The relationship between employee benefits costs spending and organizational productivity is an important issues. Therefore, understanding the limited resources, how to properly use the cost of employee benefits, and effectively promote the growth of organizational performance is critical. Currently the economy is always changing, the employment market is in a downturn, Financial Industry made large reverse recruitment plan, the reason is that. In the future, "expand overseas branches"、"Development Finance Technology" and "wealth management business" three trends caused demand for professionals. Therefore, Financial holding company capacity utilization of human resources to create performance, it has become an important issue. Malmquist Productivity index technique is utilized to examine the relationship between employee benefits costs spending and organizational productivity in the 15 domestic financial holding companies cover the period 2008-2014. Such an approach allows for a dynamic view. It is also hoped that the models and methods implemented in this study can encourage related research for a variety of other industries.
