企業實施彈性福利制度對員工工作滿意度與企業績效之影響研究

A Study of the Effect among Flexible Benefits, Job Satisfaction and Corporate Performance

許伯任(Po-Jen Hsu)

指導教授 ： 陳海鳴

淡江大學/管理學院/管理科學研究所碩士班/碩士(2007年)

https://doi.org/10.6846/TKU.2007.00774

摘要

本研究探討企業實施彈性福利制度、員工工作滿意度與企業績效間之關係，並試圖達到以下目的：
一、探討實施彈性福利制度與固定福利制度的不同企業，其員工對福利制度的滿意度、工作滿意度與企業績效之差異。
二、彈性福利制度實施之企業，其員工對彈性福利制度的滿意度、工作滿意度與企業績效相關聯程度。
三、實施彈性福利制度對企業績效的影響。
四、根據研究結果提出建議，以提供企業與相關主管單位參考。
本研究抽取電子及週邊產業、電子通訊產業和光電產業之任職員工為研究對象，針對台北地區電子及週邊產業、電子通訊產業和光電產業，採問卷發放方式進行調查，共發放602份問卷，其中有效問卷為419份，有效回收率為69.60%，並利用敘述統計分析、T檢定、單因子變異數分析(ANOVA)、PEARSON相關分析、簡單迴歸與複迴歸分析進行資料分析。

本研究結果如下：

一、研究資料顯示，採用彈性福利制度企業的員工福利滿意度與採用固定福利制度的企業員工福利滿意度有顯著的差異，亦即採用彈性福利制度的企業員工福利滿意度明顯優於採用固定福利制度的企業員工福利滿意度。
二、採用彈性福利制度企業的員工工作滿意度與採用固定福利制度的企業 員工之工作滿意度有顯著的差異，亦即採用彈性福利制度的企業員工，其工作滿意度明顯高於採用固定福利制度的企業員工工作滿意度。
三、採用彈性福利制度的企業採用固定福利制度的企業，其人力資源績效與財務績效有顯著的差異。採用彈性福利制度的人力資源績效與財務績效明顯優於採用固定福利制度之企業；且經由PEARSON與迴歸分析，福利彈性變項在人力資源績效與財務績效上均呈現正向的相關性。
四、經濟性福利、設施性福利與其它性彈性福利滿意度在員工工作滿意度上均呈現正向的相關性，娛樂性彈性福利滿意度與員工工作滿意度無相關性。
五、員工工作滿意度對人力資源績效呈現正向相關性，而員工工作滿意度對財務績效中的營業收入與員工產值也是呈現正向相關性，然而員工工作滿意度和獲利率沒有關聯性。
六、分析彈性福利制度的實施，能為企業績效帶來成長影響，彈性福利制度對人力資源績效具正向的預測關係，而彈性福利制度對財務績效中的營業收入與員工產值也是具正向的預測關係，然而彈性福利制度和獲利率沒有顯著的預測關係。
七、彈性福利制度、工作滿意度與人力資源績效呈現正向預測關係，而彈性福利制度、工作滿意度與財務績效中的營業收入與員工產值呈現正向預測關係，然而獲利率與彈性福利制度和工作滿意度無顯著預測關係。

關鍵字

福利制度 ； 彈性福利制度 ； 工作滿意度 ； 企業績效

並列摘要

The purpose of this research is to investigate the implementation condition of the business flexible benefits and to understand the relationship among the flexible benefits, job satisfaction and the corporate performance. The primary purposes of this study are as follows：
1.To understand between benefits satisfaction of flexible benefits system and fixed benefits system which carry out two types of company.
2.To understand the relationship among benefits satisfaction, job satisfaction and corporate performance which carry out flexible benefits system.
3.To understand the influence of the corporate performance by flexible benefits.
4.According to the results of this study, we will supply suggestions to enterprises.
The samples of this study are the employees in high-tech industry in Taipei. The questionnaire instrument is adopted in this study. There are 419 effective samples used in the research. The effective return-ratio is 69.60% The statistical methods used in this study are describe analysis, t test, one way anova test, pearson correlation analysis, simple regression analysis, multiple regression analysis.

The results of this study are as follows:
1.The benefits satisfaction in flexible benefits system was better than the benefits satisfaction in fixed benefits system
2.The job satisfaction in flexible benefits system was better than the benefits satisfaction in fixed benefits system.
3.The human resource performance and financial performance in flexible benefits system was better than in fixed benefits system, flexible benefits and human resource performance and financial performance is significant and positive.
4.The satisfaction of economics benefits, facility benefits, other benefits between the job satisfaction is significant and positive. The satisfaction of entertainment benefits and job satisfaction is insignificant and irrelevant.
5.The relationship between the job satisfaction and human resource performance is significant and positive. The relationship between the job satisfaction and partial financial performance(operating income and value of employee output) is significant and positive; the relationship between the job satisfaction and financial performance(gain rate) is irrelevant.
6.The influence of the flexible benefits system on human resource performance and is positive and well predicted. The influence of the flexible benefits system and partial financial performance(operating income and value of employee output) is positive and well predicted; the influence of the flexible benefits system and financial performance(gain rate) is irrelevant and unpredicted.
7.The influence of the flexible benefits system, job satisfaction on human resource performance is well predicted. The influence of the flexible benefits system, job satisfaction on partial financial performance (operating income and value of employee output) is positive and well predicted; the influence of the flexible benefits system, job satisfaction and financial performance(gain rate) is irrelevant and unpredicted.

並列關鍵字

System Benefits ； Flexible Benefits ； Job Satisfaction ； Corporate Performance

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