摘要
本論文藉由全球經濟環境狀況及近年來台灣與中國經濟發展、產業結構、對外資策略、教育程度、就業市場等資料來説明台灣與中國經濟互動之緊密性與相關性。 研究台灣「勞動基準法」與中國「勞動法」之規定，彙總兩岸有關勞工工資報酬之規定、勞工保險福利、工作時間、休假與勞工合同試用期等薪資之外與員工相關福利制度之法規並比較其差異性，使企業了解兩岸政府在法規上要求企業應負擔之社會保險與福利；並以台灣及上海為例作彙總比較之。 本論文進一步針對台灣、中國、上海高科技公司大學及碩士畢業生之薪資作比較，了解就業市場及薪資差異；整理並彙總台灣與上海兩地政府規定企業應負擔之社會保險福利負擔，並以大學及碩士畢業生薪資為基礎計算出兩地企業實質之薪資負擔與薪資相關費用之差異性。並進一步假設人民幣升值之可能性將使兩岸企業負擔之薪資逐漸縮小。建議台灣之大學與碩士畢業生應以績效、技術、品質、服務、創新等增加其附加價值並創造與中國員工不同價值之差異性。 論文最後提出企業於投資中國時勿保持“工資低，易招募”之迷思，應提出留任及招募專業及重要管理人才，減少員工流動率，創造企業競爭力與價值之建議。
關鍵字
兩岸高科技公司薪資制度並列摘要
Relying on the global economic conditions and lots of materials from Taiwan and China on the recent years’ economic development, industrial structure, foreign-capital policies, education level and job market ect., These illustrated the close and relevant economic interaction between China and Taiwan. The rules of “Labor Law of Taiwan” and “Labor Law of China” have been studied. The regulations in the two places about laborer’s salary and rewards, insurance, work time, holidays, vacation, offer contract rebation and other welfares besides salary were summarized and compared. The comparison will help the business know their requested overhead load of the social insurance and welfare according to the rules in the two places. Taiwan and Shanghai were set as examples to be summarized and compared. This thesis further compared the salaries for fresh of bachelor and master degrees in the high-tech companies in Taiwan, China and Shanghai to learn the job market and salary differences. It collected and summarized the requested load of the social insurance and welfares according to the rules in the two places. Based on the salary level of the bachelor and master, it also calculate the difference of the salary and its relevant expense the business loaded in the two places and assumed that the possibility of the RMB appreciation will gradually reduce the difference. It suggested that the Taiwan graduates should enhance their competition with performance, technology skills, quality, service and innovation, so as to create different value added compared with China employees. At last, the thesis proposed that instead of holding the mistaken idea of investment in China ‘low salary, easy recruiting’, the business should retain and recruit the specialized and important administrative talents and key managers, hence lower employee turnover and create the business’s competitive strength and value.