年終獎金制度化之探討-以台塑集團為例

鑒於國內部份大企業發放年終獎金缺乏制度化，沒有一定的計算公式，每年常常引起勞資雙方不必要的爭議，影響勞資和諧。本研究以台塑集團為例，針對年終獎金的意義，以及國內、國外（日本）年終獎金制度化的趨勢，探討實施業績連動獎勵方案的可行性，並進一步尋求股東、公司與員工等三方較為合理的盈餘分配比率。研究所得之主要結論如下： 1.對於年終獎金的看法，不是「恩給」，實應為員工薪酬的一部分。因此，勞資雙方應以合作協調的精神來處理，期以發揮其最大的正面功能。 2.日本於2003年已有41.2 % 的企業實施業績連動獎勵方案，台塑集團應可將過去由資方所決定的年終獎金習慣制度化。 3.廣被使用的業績評審指標，首推營業利益及稅前利益。 4.為確保股東的權益、公司的永續發展及提高員工工作士氣，適當的盈餘分配比率，約略為股東50 ﹪、公司35 ﹪及員工15 ﹪。 5.年終獎金可採取訂有「上下限」之「穩健發放」原則。本研究之結論在管理上之意義有二： 1.年終獎金制度化可避免勞資爭議，提高員工的向心力。 2.年終獎金制度化，業績目標明確，可反應員工的工作表現及公司實力。

關鍵字

年終獎金

並列摘要

RESEARCH INTO THE FORMULATION OF ANNUAL BONUS – TAKING FORMOSA PLASTICS GROUP FOR EXAMPLE It often leads to unnecessary argues, and affects the harmony between white and blue sides every year since most of the local large scale firms do not have certain calculate equation to the annual bonus. Taking Formosa Plastics Group as the example, this study explores the possibility of the performance co-action encouragement project according to the spirit of the annual bonus and the tendency towards the formulation of the annual bonus in both of the domestic and foreign firms. Moreover, this research also aims to seek the rational profit distribution rate for the stockholders, the company, and the employees. The primary conclusions of this study are listed below: 1.The annual bonus is not the “favor” but the part of the compensation for the labor. For this reason, the labor and capital both should deal with this issue under the collaborative and cooperative situation to bring the great positive function. 2.Since in 2003, there have been 41.2% of the firms implementing the performance co-action encouraging project in Japan, it should be necessary for Formosa Plastics Group to formulate the annual bonus which used to be decided by the capital. 3.The sales profit and the pre-tax profit are the greatest two indexes, which have been widely applied, to measure the performance. 4.To insure the stockholder equity and the sustainable development of the company, and to encourage the morale of the labor, the suitable profit distribution rate is about 50% to the stockholders, 35% to the company and 15% to the employees. 5.The annual bonus could apply two principles, “ceiling- floor limitation” and “steady grant.” The managerial implication of this research is: 1.The formulation of the annual bonus can avoid the arguments between the labor and capital and enforce the centripetal force of the employees. 2.The formulation of the annual bonus and the specific performance-goal can reflect the working-performance of employees and the capability of firms.