績效指標、獎酬激勵誘因與公司未來績效

本研究欲檢視績效衡量指標、獎酬誘因與公司未來績效之間的關係。並預期績效指標與獎酬誘因呈正相關，且進一步探討獎酬誘因可以提昇公司未來績效。本研究發現非財務績效指標對獎酬誘因呈顯著正相關。此外，短期激勵誘因的現金紅利和長期激勵誘因的股票紅利在個別的激勵誘因下，不一定可以提昇員工未來的績效。而現金紅利和年資的交互作用下，並不一定可以提昇公司未來績效，而股票紅利和年資的交互作用下，可以提昇公司未來的績效。最後現金紅利和股票紅利的交互作用下可以提昇公司未來績效。

關鍵字

未來績效；獎酬激勵誘因；績效評估；績效指標

並列摘要

This study was to examine the relationship between performance measure, the compensation incentives and the future performance. The results show that the expected performance measure was positively correlated with compensation incentives, and compensation incentives could enhance the company's future performance. The study found that non-financial performance measure was positively correlated with the compensation incentives. Besides, short-term cash incentive bonus and long-term stock incentive could not necessarily enhance the staff’s future performance. Although the interactions between short-term cash incentive bonus and the tenure of the employee were not necessary to enhance the future performance, the interactions between long-term stock incentive and the tenure of the employee could enhance the future performance. Finally, the interactions between short-term cash incentive bonus and long-term stock incentive could increase the future performance.

並列關鍵字

Performance evaluation ； future performance. ； compensation incentives ； performance measures

參考文獻

林明仁，2005，內部勞動市場中的升遷與工資，經濟論文叢刊，第33卷第1期(3月)：59-96。

蔡柳卿，2003，總經理薪酬、非財務績效衡量指標與公司未來績效，會計評論，第37期(7月)：85-116。

Anderson, E. W., C. Fornell, and D. R. Lehmann. 1994. Customer satisfaction, market share, and profitability: Findings from Sweden. Journal of Accounting Research 24(1): 1-39.

Baker, G., R. Gibbons, and K. J. Murphy. 1994. Subjective performance measurement in optional incentive contracts. Quarterly Journal of Economics 109: 1125-1156.

Banker, R. D., and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research 27 (Spring): 21-39

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績效指標、獎酬激勵誘因與公司未來績效

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