- 學位論文
員工分紅費用化對高科技產業影響之探討
The review for the impact to employee bonus as expense on high technology industry
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摘要
我國將員工分紅規範為盈餘之分派，不得作為費用之制度已行之多年，這也是台灣高科技產業快速發展之年代用以吸引菁英、留住人才之特有獎勵制度; 為提升我國於資本市場之資訊透明度，會計準則與國際接軌是必然之趨勢，2008 年起，員工分紅按公平價值列為公司費用化後，直接衝擊的是公司之損益表及對員工之獎勵制度。因此，本研究試圖探討分紅費用化新制對高科技產業發展之影響及企業未來對於薪酬管理與員工激勵可能採行之因應策略。 本研究結果發現，（1）分紅費用化將稀釋企業獲利，造成員工配股變少，所得下降，人才可能重新分配，流往成長性較高的企業 （2）國外普遍採行之員工認股權憑證雖為可行之替代方案之一，避免所衍生之公司治理問題仍是經營決策的重要考量（3）員工對工作的價值觀非絕對架構於薪酬的滿意度之上，企業需要回歸管理的最基本核心，創造激勵員工的環境與制度並建立吸引一流人才的企業文化。
並列摘要
In Taiwan, employee bonuses are viewed as an allocation of profit rather than expenses for many years. When the high-tech Industry developed rapidly in Taiwan, It is the unique incentive system to attract the elites and keep talents. For increasing financial transparency of capital market, it is the trend to connect employee profit sharing with international accounting reporting standard. After expensing employee bonuses by fair value from 2008, there are direct impacts to the corporate income statement and the employee incentive system. Therefore, this thesis tries to discover the impacts to the high-tech industry about implementing expensing employee bonus, and to figure out solutions of salary management and employees’ compensation issues. Three research results in this paper are the following: First of all, expensing employee bonus will dilute the enterprise's profitability rate, decrease employee stock bonus, and re-allocate human resource to the high growth firms. Second, although the employee stock options could be a solution, it is important for management to avoid the derivational corporate governance problems. Third, employees’ values are not absolutely based on the remuneration policy. The corporation should draw back to create a motivating environment and construct a positive corporate culture to attract great people.
參考文獻
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