錦標賽理論與廠商績效 －以台灣上市櫃半導體廠商為例

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Title:	錦標賽理論與廠商績效－以台灣上市櫃半導體廠商為例
Authors:	郭懷璞;Kuo, Huai-Pu
Contributors:	產業經濟研究所
Keywords:	半導體產業;錦標賽理論
Date:	2017-08-23
Issue Date:	2017-10-27 13:59:33 (UTC+8)
Publisher:	國立中央大學
Abstract:	「公司薪資給付制度」，一直以來不僅是經濟學中重要的課題，亦是許多公司企業最為重視的一項議題，尤其是對於公司經營決策有重大影響力的高階經理人。如何設計一個適當的薪資制度來鼓勵員工、激發其潛力，提高工作意願與團隊士氣，進而提高公司績效？錦標賽理論（Tournament Theory）是由 Lazear 及 Rosen 於 1981 年所共同提出，該理論有別於過去傳統人力資本理論，對薪資給付制度之研究方向有很大的突破。本研究採用線性迴歸模型分析，以二階段實證模型進行研究，第一階段驗證台灣上市、上櫃及興櫃的半導體產業的薪資報酬結構是否符合錦標賽理論的預期；第二階段探討在此產業中員工之間的競賽情形是否對於公司績效產生正向的影響，此外，進一步將樣本分群，分別套入上述二階段實證模型，觀察是否會因為分群而出現不同結果。以整體產業來說，台灣上市櫃半導體廠商薪酬結構符合錦標賽理論預期，同時亦檢驗出薪資差距與公司績效為正向關係，此薪資差距為總經理及副總經理之間與總經理及全體員工之間，由實證結果可得知，若希望以錦標賽理論為概念中心，為企業的薪資結構做設計以提高公司績效表現，應將此理論應用至公司內部每個層級之間，如此以來才能順利激勵公司內部全體員工向上努力，為公司創造更亮眼的績效表現。本研究亦在實證結果發現，當公司競爭人數越多，薪資差距也會越大。由此可得知競爭人數的多寡很重要，公司必須做出正確的薪酬政策持續支持員工積極工作的誘因，不至於使員工因為認為競爭人數過多、競爭過於激烈，而提前投降放棄競爭；或是當競爭人數很少時，避免員工安於現有的成就而失去競爭的動力。 ;This research is based on tournament theory which is proposed by Lazear and Rosen in 1981 to explain the determination of the reward system. In this study, we take the listed companies on the semiconductor industry in Taiwan from 2010 to 2015. In the case of the semiconductor industry, we explore the relationship between the pay gap and corporate performance by simple linear regression and examine that the pay gap which is positively related to corporate performance. This pay gap are between CEO and VP, CEO and all the staff. Empirical results show that if the company want to improve the performance, tournament theory should be applied to every gap within the compamy. That will encourage all employees to work hard and create more dazzling corporate performance. We devide the observations into upstream, midstream and downstream. Then find that the greater the number of competitors, the greater the pay gap. It is important that the company knowing the number of competitors can make the appropriate compensation policy to support the incentive of working hard.
Appears in Collections:	[Graduate Institute of Industrial Economics] Electronic Thesis & Dissertation

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