「勞工退休金條例」對人力資源管理之影響

張昌榮(Chang-Jung Chang)

指導教授 ： 郭敏珣

元智大學/管理學院/管理研究所/碩士(2005年)

摘要

人力資源管理從最早的人事管理、人力資源管理，進而成為策略性人力資源管理。隨著經營環境多變，人力資源運用與經營策略的適配更形重要，使強調總體導向的人力資源管理活動與策略性人力資源管理受到廣泛重視。策略性人力資源管理是組織中所有與人力資源有關的決策，以策略性整合方法管理組織中最有價值的人力資產的發展與活動，協助組織獲取優勢。
企業經營往往受到外在環境因素的影響，甫立法通過實施之「勞工退休金條例」屬於企業經營環境中政府政策的一環，對於企業而言，在多變的環境中求生存、維持競爭力是最重要的，於是企業開始重新檢視人力資產，將「人才」視為「人財」，積極進行「組織變革」、「人才培育」等一連串的人力資源規劃。

本研究主題「勞工退休金條例」對人力資源管理之影響，主要是藉由探討勞工退休金條例實施之關鍵因素、勞工退休金條例於企業實務運作產生之衝擊與影響及勞工退休金條例為人力資源管理功能與活動帶來之變革，進而提出結論與建議供勞工主管機關修訂法規與人力資源管理部門參考。
本研究之主要研究結論與發現如下：
一、促使實施可攜式退休金制度「勞工退休金條例」之關鍵因素，包括世界潮流趨勢、產業國際化趨勢、社會結構影響及原制度不合時宜。

二、企業實務運作上因「勞工退休金條例」政策法規而產生衝擊與影響，包括新舊年資轉換規定、強制資方提撥率規定、結清年資規定、自提退休享賦稅優惠規定及年金保險基本人數門檻規定。

三、「勞工退休金條例」帶來或推動人力資源管理功能與活動之變革，包括增加外包、派遣勞動；調整招募、遴選方式；績效考核量測系統化；調整薪資、福利架構；配合個人化生涯發展；新勞資一體雙贏關係。
最後依主要結論與發現，本研究提出建議供勞工主管機關、人力資源部門實務管理及未來研究建議。

關鍵字

勞工退休金 ； 人力資源管理

並列摘要

Human resources management was called personnel management, manpower resources management, and it then became strategic human resource management. As industry environment being changeable, how to match human resource management with operation strategy is becoming more important, and it has attracted broad attention that emphasizes overall orientation on human resource management activity and strategic human resource management. The strategic human resource management is the decision that is related to all human resources while organizing, by using the strategic integrated method to manage the development and activity of the most valuable manpower assets in organization, and help the organization to obtain the advantage
Business operation always is affected by external factor. ”Labor Retirement Pension Bill” belongs to one element of the government policies in business operation environment. To an enterprise, the most important thing is to keep surviving and maintaining competitiveness. Business starts to inspect human resources again, and take “personnel” as “wealth”. Business energetically carries out a series of human resource plan such as organizational change and personnel training, etc.
The project “The effect on human resource management by Labor Retirement Pension Regulation (LRPR)” divides into two sections to explore. One is the key factor of LRPR implantation. The other is the impact and changes on business operation and the reformation of human resource management that is affected by LRPR. When the study is done, it is hoped that the results will be contributed to the Council of Labor Affairs as a reference.
The conclusions of the research are mainly as below:
1. The key point of launching the New Labor Retirement Pension System includes the trend for worldwide and industry internationalization, social structure and obsolete old system.

2. Labor Retirement Pension Regulations will affect enterprise practice and operation. The transition from the old system to the new one, enforcement rules of the allocation in employment act, the regulation of cashing out the worker’s maintained seniority, a worker voluntarily contribute pension may be deducted from the worker’s taxable imcome ,the regulation of amount threshold for annuity insurance are included.

3. Labor Retirement Pension Regulations brings about the changes of function and acts of human resource management such as outsourcing/dispatching labor increase, recruitment adjustment, systematized on assessing the effects, wage and welfare adjustment, matching up personal career development and double win relationship between employers and employees.

並列關鍵字

Labor Retirement Pension ； Human resources management

參考文獻

林昭禛(2001)，勞退三軌並行or三制合一，財團法人國家政策研究基金會國政評論。

柯木興(2001)，社會保險年金及退休金座談會實錄，國家政策研究基金會。

張火燦(1996)，策略性人力資源管理，揚智文化事業股份有限公司。

黃英忠、曹國雄、黃同圳、張火燦、王秉鈞合著(2002)，人力資源管理第二版，華泰文化事業股份有限公司。

單 驥(2002)，老人經濟安全保障，財團法人國家政策研究基金會國政研究報告。