農漁會信用部與其他金融機構間薪資差異－Oaxaca薪資拆解

Decomposition of The Wage Gap between Credit Department of Farmers’ and Fisherman’s Associations and Banks

陳欣宜(Hsin-I Chen)

指導教授 ： 黃芳玫

國立臺灣大學/生物資源暨農學院/農業經濟學研究所/碩士(2015年)

https://doi.org/10.6342/NTU.2015.00888

摘要

農漁會信用部為提供台灣非都會地區居民金融服務的重要機構，過去由於農漁會信用部經營不善以及相關法規之不完全，導致農漁會信用部發生多次擠兌危機，而在其後政府訂定了農業金融法以及農業金融局的設立，使得農漁會信用部的經營狀況有了顯著的改善。然而經營乃是人為，薪資制度又是吸引、保留人才最重要的管道，耑此本研究欲探農漁會信用部受僱員工與其他金融機構間的薪資差異，並透過不同時期的比較，探究農業金融改革對於薪資差異的影響。
本研究利用行政院主計總處1994年至2010年受僱員工薪資調查以及受僱員工動向調查，納入公司平均人力資本、公司特質等可能之影響因素，並將此17年分為農業金融改革前、農業金融改革中及農業金融改革後三段時期比較，並藉由Oaxaca薪資拆解模式，將薪資差異拆解為稟賦效果、其他金融機構薪資溢酬以及農漁會信用部的薪資折扣。
經實證研究發現，農漁會信用部與其他金融機構間的薪資差異不斷擴大，其中與外國銀行差異最大，與信用合作社差異最小，由此可發現農業金融改革後農漁會信用部經營品質的改善並沒有減少與其他金融機構間的薪資差異。藉由Oaxaca薪資拆解發現在此三個時段，利用混合樣本所計算出的公平薪資結構衡量人力資本以及公司特質之稟賦差異造成之薪資差異時，此稟賦效果中皆降低農漁會信用部與其他金融機構間的薪資差異，而農漁會信用部與其他金融機構間的薪資差異主要來自於農漁會信用部薪資的折扣，也就是農漁會信用部受僱員工薪資低於公平薪資下的薪資水準。進一步拆解農漁會信用部薪資折扣時發現，此折扣主要的來源為教育程度等人力資本以及地區別之效果，代表了在相同教育程度或是相同地區下，農漁會信用部受僱員工薪資有被低付於公平薪資該有的水準，顯示農漁會信用部之受僱員工薪資有很合理的成長空間。

關鍵字

薪資差異 ； Oaxaca薪資拆解 ； 農漁會信用部

並列摘要

The credit departments of Farmers’ and Fishermen’s Associations (hereafter referred to as the credit departments) are important financial institutions in non-urban areas around Taiwan. Since the legislation of Agricultural Finance Act and the establishment of Bureau of Agricultural Finance, these credit departments have had significantly improved management. As management relies on human resources, the payment system remains the key to attracting and retaining high-performing employees. Therefore, this study investigated the wage gap between the credit departments and banks. Through a comparison across different periods of time, this study also explored the effects of the agricultural finance reform on the wage gap.
Data were extracted from the employee wage survey and the employee attitude toward job change survey conducted annually by Directorate-General of Budget, Accounting, and Statistics, Executive Yuan, during 1994~2010. Average human capital of the firm, firm attributes, and other wage-related factors were considered. The 17-year data period was divided into three sub-periods, including before, during, and after the agricultural finance reform. Based on Oaxaca decomposition procedure, the wage gap was decomposed into endowment effect, over-payment of banks, and under-payment of the credit departments.
Empirical findings showed that the wage gap between the credit departments and banks was continuously widening, with their gap from foreign banks being the largest, and that from credit unions being the lowest. This indicated that the improvement in the credit departments’ management following the agricultural finance reform did not help narrow the wage difference from banks. The decomposition analysis across three periods indicated that the endowment effects caused by differences in human capital and firm attributes had led to a smaller wage gap between the credit departments and banks, and such wage gap mainly resulted from the under-payment of the credit departments. In other words, the wage level of employees at the credit departments was below the fair wage level. Further decomposition showed that the under-payment was primarily related to education degree and region, indicating that compared to employees with the same education degree, seniority or those in the same region, employees at the credit departments were under-paid.

並列關鍵字

age Gap ； Wage Differential ； Oaxaca Decomposition ； Credit Department of Farmers’ and Fisherman’s Associations

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