員工分紅會計政策, 人力資本及企業績效之關連性

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Title:	員工分紅會計政策, 人力資本及企業績效之關連性
Other Titles:	The association between accounting policy of employee profit sharing, human capital and enterprise performance
Authors:	陳嫻芳;Chen, Hsien-Fang
Contributors:	淡江大學會計學系碩士班葉金成
Keywords:	員工分紅;費用化政策;人力資本;企業績效;Employee profit sharing, Expense policy;Human capital;Enterprise performance
Date:	2012
Issue Date:	2013-04-13 11:29:47 (UTC+8)
Abstract:	員工分紅制度，為我國企業用來進用與留住人才的重要工具之一。各國對員工分紅的會計處理，有採用「盈餘分配」，亦有採「費用認列」者，近年來以採後者為主。我國2008年1月1日起改以費用化處理，實務界認為此一會計政策的改變影響企業人力資本的形成和企業績效甚鉅，是否如此？而相關研究結論並不一致。故本研究將員工分紅會計政策、人力資本與企業績效三者加以關聯，企圖觀察在採盈餘分配處理期間與費用化處理期間，三者間之關係有無差異，同時觀察人力資本是否為員工分紅措施與企業績效間之中介變數。本研究以我國上市櫃高科技產業為研究對象。將研究期間分為兩個期間，第一期間為以盈餘分配處理期，第二期間為以費用化處理期，皆經由迴歸模型檢測關係，並採Riedl (2004)方法進行上述兩期間迴歸係數之差異檢定，以瞭解兩期間三者間之關聯性有否差異。研究結果顯示不論員工分紅採「盈餘分配」或「費用化」處理對人力資本雖均有正向影響，但採「費用化」處理將使員工分紅酬勞減少導致人力資本形成較為困難；人力資本對於企業績效有正向影響；員工分紅採「盈餘分配」處理對企業績效有正向影響；然而採「費用化」處理對ROA有顯著正向影響，然而對ROE有負向影響；在企業績效為ROA時，人力資本對平均員工現金紅利及平均員工股票紅利與企業績效存有完全中介效應，而在企業績效為ROE時人力資本對平均員工股票紅利及平均員工股票紅利與企業績效存有部分中介效應。實施員工分紅措施而採費用化會計政策，勢必影響人才的流動，企業在費用化會計政策實施後，必須考量新的獎酬制度建立，以維持更好的人力資本，進而創造競爭優勢。 This study examines the association among accounting policy of employee profit sharing (APPS), human capital (HC) and enterprise performance (EP). I based on the incentive theory and the intellectual capital theory, which contribute to our analysis of relationship of profit sharing and human capital. Accounting of employee bonus is as earning distribution or expense. Since the 2008, January 1, the regulation in Taiwan requires as expense. In practice, it was recognized to reduce the formulation of HC and EP, and the prior studies were inconsistent. I extend our research by observing the mediate effect of human capital on the relationship between accounting policy of employee profit sharing and enterprise performance. My empirical study is across both period 1 (2005 to 2007) and period 2 (2008 and 2010) in Taiwanese High-Tech Industry. The results show the positive relation between employee profit sharing and enterprise performance and between human capital and enterprise performance regardless of accounting policy. However, while the policy as earning distribution is positive effect on enterprise performance, as expense, ROA is positive but ROE is negative. Human Capital is a mediator between APPS and EP. In a word, the high-tech industry must search new incentive plan to maintain competitive advantage.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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