員工分紅費用化後對員工的工作滿足感、工作績效及離職傾向之影響-以台灣上市櫃電子公司為例

THE EFFECTS OF EMPLOYEE ‘S JOB SATISFACTION, WORK PERFORMANCE AND TURNOVER INTENTION WITH IMPLEMENTATION OF EXPENSING EMPLOYEE STOCK BONUS: A STUDY ON PUBLIC-LISTED ELECTRONICS COMPANIES IN TAWIAN

吳麗蓉(LI-JUNG WU)

指導教授 ： 陳銘薰

國立臺北大學/商學院/企業管理學系/碩士(2009年)

摘要

人的智慧是電子產業成功及維持技術領先之關鍵，員工股票分紅是最具吸「才」的工具。台灣電子業已為優勢之產業，為達成我國會計原則與國際接軌，並提升我國公司於資本市場之資訊透明度，金管會決定將員工分紅列入費用，此將大幅侵蝕公司當期盈餘，各個企業無不降低分紅配股的比例。
企業員工分紅成本提高，導致員工分紅的比例降低，員工實質所得降低，尤以電子業衝擊最大。電子業重量級企業先進紛紛表達對國際競爭力產生的影響及人才流失之隱憂。因此，本研究目的主要為探討股票分紅費用化後對台灣上市櫃電子公司的員工工作滿足、工作績效及離職傾向之影響以及相關的配套方案的是否對員工的激勵及留任具有差異，以作為企業提供更完備的留才策略與做法之參考。
本研究結果發現：
(一)、員工的工作滿足、工作績效在員工分紅費用化實施前和後並無顯著的差異。
(二)、員工分紅費用化實施後，工作滿足與員工工作績效具有顯著的正向相關。工作滿足與員工的離職傾向具有顯著的負向相關 。
(三)、因員工分紅費用化導致年薪減少幅度，即實際薪酬的降低程度越大者，其工作滿足亦越差。
(四)、公司在員工分紅費用化後，可以選擇多發放員工股票憑證孳息贈與優秀員工及子公司或關係企業之股票對員工工作滿足與工作績效具有差異；提供庫藏股轉讓給員工則是一個能有效降低員工流動率和幫助企業留才的工具。

關鍵字

員工分紅費用化 ； 工作滿足 ； 工作績效 ； 離職傾向

並列摘要

The wisdom is the key to be successful and to maintaining technological leadership in Taiwan electronics industry. Employee stock bonus payout is the most attractive incentive tool to retain employee and recruit outstanding people. Nowadays, Taiwan's electronics industry are in the good business position. In order to categorize Employee Stock Bonus same as International Accounting Standards, as well as enhance the transparency of company information in capital markets, Financial Supervisory Commission decided to categorize employee bonuses as an expense from year 2008.It will significantly erode the current surplus of the company, all enterprises are forced to reduce the proportion of dividend allotment.
As such ,many public-listed companies are becoming reluctant to provide high employee Stock bonus. It effects employees’ personal real income reduced respectively. The greatest impact is on the employee works in the electronics hi-tech companies in particular. The most of senior ex- CEO in electronics companies all are worried about the new policy will be impacted the international competitiveness of Taiwan electronics industry and retain the outstanding employee. The main purpose of this study was to explore influence of employee’s job satisfaction, work performance and turnover intention under the cost of stock bonus distributed as an item of expense and take samples from pubic- listed electronics companies in Taiwan. It is amicable, under the new rules, to adopt other means as alternatives to alleviate such impact. This study we try to analyze the companies which adopt possible alternatives, as treasury stock, employee，stock option, stock purchase agreement, or stock entrustment, will come out any difference on employee’s job satisfaction, work performance and turnover intention after implementation of such new system .
The results of the study found that:
1.There was no significant difference on employee’s job satisfaction and work performance before and after implementation of expensing stock bonus.
2. After the implementation of this new policy, the employee’s job satisfaction and work performance has a significant positive correlation. Meanwhile, employee’s job satisfaction and turnover intention has a significant negative correlation.
3. As a result of the salary costs dividend cut, which means in practice the greater the reduction in pay, their job satisfaction is also the worse.
4.Under implementation of the new policy, the enterprise can consider to take the alternative of interest-bearing from shareholder stock entrustment and subsidiaries or affiliates of shares to grant outstanding employees ,it’s found the difference in employee‘s job satisfactions and work performance from this study. Also, to provide the stock purchase agreement to employees as a incentive is an effective help to reduce employee turnover and retention tool for businesses.

並列關鍵字

Expensing Employee Stock Bonus ； Work Performance ； Job Satisfaction ； Turnover Intention

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