淡江大學機構典藏:Item 987654321/33582
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    题名: 權衡員工分紅配股政策之激勵效果與稀釋效果研究 : 系統動態學之應用
    其它题名: Trade-off between incentive effect and dilution effect of employee stock bonus plan : an application of system dynamics
    作者: 王韻琪;Wang, Yun-chi
    贡献者: 淡江大學會計學系碩士班
    葉金成;Yeh, Chin-chen
    关键词: 員工分紅配股;激勵效果;稀釋效果;系統動態學;Employee Stock Bonus Plan;incentive effect;dilution effect;system dynamics
    日期: 2005
    上传时间: 2010-01-11 04:18:35 (UTC+8)
    摘要: 國內獨創之員工分紅配股制度同時具有激勵效果與稀釋效果。激勵效果是為激勵員工生產力，然伴隨而生的稀釋效果則有稀釋現有股東價值之虞。又國內員工分紅配股制度之會計處理係將員工分紅認列為盈餘分配而非費用，且分紅配股以面額衡量而非公平價值，此制度之稀釋效果並未正確反映在財務報表上，故尋求最適員工分紅配股率，以權衡激勵效果和稀釋效果是一個重要的工作。但最適員工分紅配股率不是穩定的均衡點，會隨環境狀況變動而改變，基於其中存有之動態性與複雜性，故本研究以「系統動態學」建構一個權衡激勵效果與稀釋效果之員工分紅配股率動態模式，藉以找尋個案公司在現有情況下之最適員工分紅配股率，並模擬在不同環境下之員工分紅配股率。模擬結果顯示所建構之系統動態模式(實驗室)有助於找到企業在不同情境下之最適員工分紅配股率；而其他公司在相關參數調整後，也是適用的。
    In Taiwan, the Employee Stock Bonus Plan (ESBP) has both incentive effect and dilution effect to stockholders’ equity. The incentive effect motivates employees’ productivity, but the dilution effect is quested to decrease the value of stockholders’ equity .The accounting of ESBP is a part of earning distribution instead of expense, and measured by book value instead of fair value, so the dilution effect cannot be precisely presented and disclosed in the financial statements. Therefore, to find optimal stock bonus distribution rate (OSBDR) to trade-off incentive effect and dilution effect is very important, but the optimal stock bonus distribution rate will change when environment changes and it is not stable. Because of being of dynamics and complexity, our study uses System Dynamics to build a dynamic ESBP model to observe the trade-off of incentive effect and dilution effect, and to find the OSBDR of our case in present situation, then simulates different OSBDRs in different environments. The results show that the System Dynamics model (laboratory) can help our case to find the OSBDRs in different situations. After adjusting parameters, the other enterprises also can use our model to find their OSBDRs.
    显示于类别:[會計學系暨研究所] 學位論文

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