員工紅利計畫、人力資本與企業績效間之關聯性 : 以臺灣上市櫃電子公司為例

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Title:	員工紅利計畫、人力資本與企業績效間之關聯性 : 以臺灣上市櫃電子公司為例
Other Titles:	The association among employee bonus system, human capital, and firm performance : the evidence from listed electronic firms in Taiwan.
Authors:	邱琬容;Chiu, Wan-jung
Contributors:	淡江大學會計學系碩士班葉金成;Yeh, Chin-chen
Keywords:	員工紅利計畫;人力資本;企業績效;員工認股權;employee bonus system;Human capital;Firm Performance;ESOP
Date:	2009
Issue Date:	2010-01-11 04:25:20 (UTC+8)
Abstract:	在知識經濟的時代，知識成為經濟活動中主要的生產要素且是創造企業價值的重要因子，而擁有知識的人力便可視為企業中主要的核心資源，為企業創造獨特的競爭優勢並帶來源源不絕的獲利。本研究以Lepak and Snell (1999) 所提出的四種人力資源型態的其中一種—知識基礎人力為出發點，探討這種高策略價值、高獨特性的人力對企業的重要性，並採2003年至2007年間台灣的上市櫃電子公司樣本為主要研究對象，以有無發行及紅利佔薪資總額比例二種方式，探討該產業中存在的誘因制度如發放現金紅利、股票紅利及員工認股權是否對人力資本的提升有正向的影響，人力資本提升對企業績效是否有正面的影響，並了解人力資本在分紅計畫與企業績效間是否有中介效果存在。實證結果發現，不論以是否有發行及實際比例來看，前一期的現金紅利及股票紅利對於人力資本的各項指標大多有顯著的正向關係，然認股權與人力資本則為負向的關係；而人力資本指標除每人營收外，其他人力資本指標均與企業績效有顯著正向關係；前一期的現金紅利及股票紅利與企業績效均有顯著正向關係，而認股權對企業績效各指標大多為負向關係；人力資本在紅利計畫與企業績效間具有中介效果。 In the knowledge economy era, knowledge is the essential factor of production creating firm value, and the employees with knowledge can be regarded as the core resource and competition advantage to make profit for the firms. This research focus on knowledge-based employees positioned by Lepak and Snell (1999) and discuss the importance of the employees with high strategic value and uniqueness. Moreover, the research use samples from electronic firms listed on the Taiwan Stock Exchange from 2003 to 2007 to realize if the incentives such as cash bonus, stock bonus, and employee stock ownership plan(ESOP) can enhance human capital and if human capital have positive impact on the firm performance and if the intervene effect of human capital between employee bonus system and firm performance exist or not. The empirical results, from the qualitative and quantitative aspects, show that there are significantly positive association between employee bonus system and human capital expect the ESO, and significantly positive association between human capital and firm performance expect net sales per employees. The results also find that cash bonus and stock bonus have significantly positive effects on firm performance while ESO have negative ones. Finally, the research confirms that the intervene effects of human capital between employee bonus system and firm performance do exist.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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