人力資本與分紅制度對廠商生產之影響

The Relationship among Human Capital, Employee Bonus and the Firm’s Production

黃雅璟(Ya-Jing Huang)

指導教授 ： 李鈞元

淡江大學/商管學院/經濟學系碩士班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00959

摘要

台灣電子產業面臨全球化競爭與知識經濟推陳出新的局面，維持或提高企業競爭力是值得探討的課題。「人力資本」是企業競爭的關鍵，吸引優秀人才，並留住優秀人才，才是企業未來營運成功的基石。而良好的獎酬制度，將能激勵員工，提升員工的工作意願，使組織獲得更高的營業收入。此外，本研究將進一步討論分紅是否存在誘因效果。本研究以電子業為實證對象期望有其代表性，研究期間為2007年至2011年共計五年，搜集729家廠商樣本。

研究結果顯示(一)人力資本的「企業年資」和「受教育年數」與營業收入淨額間呈U型的曲線關係；「一般經驗」則與營業收入淨額呈現倒U型的曲線關係。(二)分紅與營業收入淨額呈現正向顯著相關。(三)當員工受教育年數達16年，分紅與教育年數及分紅與教育年數平方的交叉項對廠商的營業收入才開始有正向影響。

關鍵字

人力資本 ； 員工分紅 ； 自我選擇偏誤

並列摘要

The electronic industry in Taiwan is facing global competition and technology progress. How to sustain or enhance competitiveness in this industry is a valuable topic to explore. Human capital is the key in gaining competitive advantage. Firm’s success is achieved by attracting and retaining talent. If employees are adequately motivated, the firm’s net operating income will be raised. Hence, we are going to examine the interaction between years of education and net operating income. This study adopts 729 Taiwan’s electronic companies as targeted sample for empirical research, and sample period is 2007 to 2011.
This study indicates the results as the following: (1)Employee’s firm tenure and education year exhibit a curvilinear (U-shaped) effect on firm’s net operating income; and general experience exhibit a curvilinear (inverted U-shaped) effect on net operating income. (2)The bonus exhibits positive directing effect on firm’s net operating income. (3)When staffs are graduated from the University, the interaction term between bonus and education has positive effect on firm’s net operating income.

並列關鍵字

Human Capital ； Employees bonus ； Self-selection bias

參考文獻

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