獎金薪酬制度對員工工作績效影響之研究 : 以臺北市殯葬管理處為例

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Title:	獎金薪酬制度對員工工作績效影響之研究 : 以臺北市殯葬管理處為例
Other Titles:	The effect of compensation system to job performance : an empirical evidence from Taipei mortuary services office
Authors:	蕭玫玲;Hsiao, Mei-ling
Contributors:	淡江大學會計學系碩士在職專班林谷峻;Lin, Ku-jun;羅雁紅;Lo, Yen-hung
Keywords:	殯葬;薪酬制度;工作價值觀;工作滿意度;工作績效;funeral;compensation system;Work Value;Job Satisfaction;Work Performance
Date:	2009
Issue Date:	2010-01-11 04:28:49 (UTC+8)
Abstract:	當前消費意識的覺醒及民眾對於殯葬改革之殷切期盼，尤以公立殯葬機構為甚，因行業特殊性，從2000年開始實施殯葬獎金制度，希望能招引年輕、高學歷或有才能的人員者進駐，以協助推動殯葬改革。因此本研究目的在探討殯葬獎金薪酬制度對員工工作價值觀與工作滿意度及工作績效之影響程度，同時研究工作價值觀及工作滿意度對薪酬制度及工作績效之中介效果。經由實證結果關係中，能夠提供政府機構在制定公立殯葬機構從業人員薪酬制度時之參考，避免因制度設計未盡周全而無法達成預期成效。研究架構以「薪酬制度」為自變數，包含合理性、競爭性、激勵性及回饋性作為薪酬制度四個衡量構面；中介變數「工作價值觀」包含為兩個構面：目的價值與工具價值。「工作滿意度」包含內在滿意度、外在滿意度兩個構面；「工作績效」為依變數。研究結果發現臺北市殯葬管理處薪酬制度對工作績效無直接效果，但整體有效果，薪酬制度對於工作價值觀、工作滿意度具顯著的影響；且實證結果顯示薪酬制度可透過工作價值觀的中介作用而影響員工工作績效。故本研究建議殯葬主管機關應有計劃進行組織編制的改革，藉由提高組織職務官職等級距，以吸引及留住更多人才，進而強化內部競爭力，達到提升改革之成效。關鍵字：殯葬;薪酬制度;工作價值觀;工作滿意度;工作績效 As consumers become growingly aware of their rights, they were anxiously asking for reforming of public funeral service. The public funeral service constructs a compensation system since 2000, a practice that wishes to attract young generations with higher education or skill, and helps to promote the business reforms. This research is focusing on how this compensation system affects the employee’s working attitude, job satisfaction and work performance. And the intermediate effects rendered by employee working attitude, job satisfaction between compensation system and work performance. Through the empirical evidence, the result can be a reference for government agencies when design the compensation system for public funeral service facility work force, and to prevent failure in meeting expected outcome because of defective designs. In the research, we use “compensation system” as an independent variable, which includes four measurement aspects: logicality, competitiveness, incentive and feedback. The intermediate variable is “working attitude”, which includes two aspects: terminal value and instrumental value. “Job satisfaction” includes two aspects: internal satisfaction and external satisfaction. And the “work performance” is a dependent variable. The research concludes that the compensation system does not have significant influence on performance, though it does have significant influence on service working attitude and job satisfaction. The result also suggests that the compensation system fails to improve service performance of the work force through job satisfaction. Accordingly, we suggest the funeral service authorities should perform the organization reform, level up the position, so that to retain skilled hands, strengthening organizational competitiveness and achieving the goal.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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