中國大陸台商勞工福利之研究 - 以C電子公司為例 -

A Study on the Benefit Plans of Taiwanese-Invested Company in China

許德明(Te-Ming Hsu)

指導教授 ： 諸承明

中原大學/商學院/企業管理研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300107

摘要

論文摘要

本研究以中國大陸台商勞工福利為研究主題，藉由相關文獻探討以及法令蒐集與回顧，同時針對個案公司背景及實際勞工福利執行的資料蒐集，以個案研究方法分析發展出四項研究目的，分別是：一、探討大陸台商現階段勞工福利概況，二、探討大陸台商在當地實施勞工福利之困難與挑戰，三、探討法令、學歷、年齡、性別、地區、婚姻因素對大陸台商勞工福利可能影響，四、針對大陸台商勞工福利問題提出建議與改善之道。

有鑑於此，本研究除了進行相關文獻的探討之外，更透過座談會、訪談後將資料整理分析比較之後，歸納出下列四項重要研究結論與三項研究建議：
一、台商須依勞動法、勞動保險條例、國務院探親管理規定與外商企業勞動管理規定辦理社會保險福利、工作時間及有薪休假之福利項目。
二、台商可依照個別企業之財務能力及配合企業文化以達減輕勞工負擔或增加額外收入，促進員工身心健康及提昇生活機能等方向自行辦理勞工福利項目。
三、台商之勞工福利內容會受到工資之變動干擾，以致於會影響到勞動成本上昇或降低。
四、台商在大陸執行勞工福利會因大陸當局法令不明確與不普遍性而造成困擾。然而如何去壓低工資總額，降低勞動成本更是一大挑戰。

研究建議：
一、台商在大陸勞工福利之規劃，必須要針對企業目標、員工特性及依循政府法令擬定福利策略、設計福利內容，並建立與員工有效溝通方式，瞭解員工需求，參酌成本的效益及公平的措施，展開福利活動。
二、建議大陸當局將勞工福利朝法治化方向，台商可利用正式組織或非正式組織去影響大陸當局正視法制化問題，甚至調整勞工福利相關行政措施，進而修改相關法令。
三、未來台商大陸勞工福利發展在高階主管方面，可傾向經濟性福利、增加額外收入及地位提昇考量，至於基層勞工可依照增加勞工額外收入，促進身心健康及提昇生活機能之非強制性福利之方向進行。

關鍵字

勞工福利

並列摘要

Summary of Thesis

This thesis was intent to explore the benefit plans of Taiwanese-invested company in China. All the research data came from relevant law and regulations, a review of modern welfare practiced between companies, and case studies among these Taiwanese companies. Based on these, four topics have been developed: 1, the welfare policy that Taiwan businessman have applied to China. 2, The obstacles and challenges of practicing welfare encountered by Taiwanese companies. 3. The possible impacts on welfare caused by law, regulations, education, ages, sex, areas, and marital status. 4. The suggestions of improvement toward the welfare of Taiwanese employees in Mainland China.

Besides the above document, we also collected information from seminars held by companies and foundation. After sorting all these, we came up with four important conclusions and three suggestions. The conclusions are:
1. Taiwanese companies must make the welfare regulations on social insurance, labor hours, and paid-vacations based on PRC’s labor law, Labor Insurance Policy, Department of State’s regulations on visiting families, welfare practiced by foreign invested companies.
2. Depends on each company’s financial capability and culture, Taiwanese companies should try their best to reduce the employees’ burden or, in another way, to increase employees’ income. And therefore improve employees’ health and standard of living.
3. The welfare enjoyed by Taiwanese employees certainly will be affected by wages. And consequently the labor costs will be increased or reduced.
4. Sometimes the law and regulations made by PRC could be blurred or even not feasible in some areas, making it more difficult for Taiwanese companies to follow. However, how to reduce the total wages and reduce labor costs became one of the most important challenges.

Based on our research, we proposed the following three suggestions:
1. When making the welfare policies, the criteria should be based on company’s target, employees’ attitude, and government welfare policies. Besides, the communication between management and employees shall be very effective. Management needs to know what employees really wants/needs and, taking cost-effective analysis into consideration, make suitable welfare policy.
2. Via formal or non-formal organizations, Taiwanese companies could propose suggestions to Mainland China’s relevant authority and ask for legalized labor welfare regulations. Or even ask for amendment on the relevant welfare laws.
3. For welfare on top management employees, pay raise, extra bonus, and promotion could be good measures. The middle/low level employees could be more interested in extra-income, improvement of living standard and health. These are all non-mandatory welfare directions.

並列關鍵字

Benefit Plans

參考文獻

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