探討績效評量指標建構原則對我國電子業員工紅利制度激勵效果之影響

The study of the impact of building principles for performance indicators measured on the incentive effects of profit-sharing and Employee Stock Plans in electronic industries in Taiwan.

王幸琪(Hsing-chi Wang)

指導教授 ： 李憶萱

國立中央大學/管理學院/企業管理學系/碩士(2007年)

摘要

隨著我國電子業發展趨於成熟階段，再加上政府政策之改變，使得員工紅利制度現階段面臨極大之挑戰。另一方面，儘管員工紅利制度在我國電子產業已施行多年，而且過去文獻對此制度之激勵效果一直引發熱烈討論，然而究竟如何為激勵效果選擇出或設計出合適之衡量變數多未能交代清楚。
本研究藉由運用平衡計分卡概念之關鍵績效指標設計理論與近年員工紅利制度相關實證研究，進行整理；同時運用Lincoln and Guba於1985年提出之「自然主義調查法」，以深入訪談方式來瞭解企業運作員工紅利制度之真實情況為何？以及透過績效評量指標之改良對員工紅利制度激勵效果之影響又為何？
研究結果發現：（1）企業實際運作員工紅利制度時，對於獎勵績效差異化情形，不同公司其作法上有所不同，但是研究結果支持公司獎勵績效差異性越高，激勵效果也會越好。（2）各公司所施行員工紅利制度作法之差異主要係受到公司內外部環境因素（挑戰）之影響。外部環境挑戰主要包括課稅議題、員工分紅費用化、地域性的差異、產業競爭的型態以及公司預期外的變因；內部環境則包含組織內部整頓、制度執行面以及內部資源統籌分配等問題。（3）員工紅利制度激勵效果評量指標之建構原則，包括強調個人績效及組織績效評量指標應予以串連；績效衡量構面除了財務構面之外，同時需要考慮其他衡量構面，但常見仍以財務構面居多；績效評量指標設計內涵考量指標之間的因果關係，有時候還需要考量組織核心價值；決定適當的績效評量指標屬性；最後需要盡可能使績效評量指標明確化。（4）透過績效評量指標之改良的機制使得員工預期到績效評估系統確實能反應其相對貢獻度時，它會產生強化作用，強化員工的工作動機。（5）最後，本研究歸納出幾點我國電子業員工紅利制度因應現階段挑戰之作法，包括員工紅利發放方式、公司薪資結構，以及激勵工具等等調整或改變。

關鍵字

員工紅利 ； 績效指標 ； 平衡計分卡 ； 激勵效果

並列摘要

One way because of the development of Taiwanese electronic industries is being in a mature step, and the other way because of the change of governmental policies, that makes the system handling profit-sharing and Employee Stock Plans face extremely huge challenge in present. Besides, despite of Taiwanese companies execute the system handling profit-sharing and Employee Stock Plans for many years and it has been discussed in past studies, it is not sure that how to choose suitable variables for measuring the incentive effects of the system handling profit-sharing and Employee Stock Plans.
The purpose of the study is to know the reality for that the enterprises execute the system handling profit-sharing and Employee Stock Plans, and to know what effect will the incentive effect of the system handling profit-sharing and Employee Stock Plans have through improving performance indicators measured. In order to pursue the purpose, the study deploy in some ways making use of theories for performance indicators measured which are related with BSC (Balanced Scorecard) and ones for past empirical studies, and making use of Naturalistic Inquiry presented by Lincoln and Guba in 1985.
According to the conclusion, we have following findings:
(1)While the enterprise executes the system handling profit-sharing and Employee Stock Plans, different enterprises use various practices. However the study result in that the more company motivates performances different, the better the incentive effect of the system handling profit-sharing and Employee Stock Plans is.
(2)The diversity between those practices results from all kinds of challenges for environments. These external environmental challenges include taxes issues, profit-sharing expenditure, regional differences, industrial competitions, and other unexpected variables. The internal ones include intra-organization government, the execution of the system, and the distribution of the benefits
(3)Building relative principles for performance indicators measured, which are inclusive of connecting individual and organizational performance indicators measured, considering more otherwise performance constructs as well as financial ones. In practice, the latter weight ratio on performance constructs is still more than the former. Besides, while designing performance indicators measured, the company should take account of causal relationship among indicators, consider corporate-core-value at the same time, and even take over indicators features. Finally we must put those designed indicators based on above principles into as clear a system as possible.
(4)When the enterprise uses the mechanism improving performance indicators measured, and then its employees will anticipate that their good performance result form themselves efforts. And hence, employees are willing to work more diligently.
(5)Ultimately, the study conclude some solutions for resolving the challenges the system handling profit-sharing and Employee Stock Plans in Taiwan electronic industries faces. These methods contain how to distribute profit-sharing and employee stocks, adjust or change corporate compensation structure and motivating tools.

並列關鍵字

profit-sharing ； performance indicators ； Balanced Scorecard (BSC) ； employee stock ownership plan (ESOP) ； incentive effect

參考文獻

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