主觀性績效評估與獎酬

Subjective Performance Evaluation and Compensations

林家賢(Chia-Hsien Lin)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100409

摘要

本研究採用實地證實研究法，去探討主管與員工之主觀性績效評估與員工獎酬的關
聯性。實證結果發現，主管主觀性績效評估對員工獎酬有正面的影響。員工自評對其獎
酬也有正面的影響。最後，主管主觀性績效評估對於員工自評與員工獎酬之關係，具有
完全中介效果。

關鍵字

主觀性績效評估 ； 獎酬 ； 中介效果

並列摘要

This study conducts a field empirical study to investigate the association between the manager
subjective performance evaluation, employee self-evaluation, and employee compensations. I
find that the manager subjective performance evaluation is positively associated with
employee compensations. Also, the employee self-evaluation is positively associated with
employee compensations. Finally, the manager subjective performance evaluation has a
completely mediating effect on the relationship between employee self-evaluation and
employee compensations.

並列關鍵字

Compensations ； Mediating Effect ； Subjective Performance Evaluation

參考文獻

optimal incentive contracts. The Quarterly Journal of Economics 109: 1125-1156.

Baker, G., M. Jensen, and K. Murphy. 1988. Compensation and incentives: Practice vs. theory.

psychological research：Conceptual, strategic, and statistical considerations. Journal

of Personality and Social Psychology 51: 1173-1182.

individual performance evaluation. Journal of Accounting and Economics