員工分紅費用化及財務會計準則第三十九號公報實施對員工獎酬衝擊之研究

A Study on the Impacts of Treating Employee Bonus as Expenses and Implementing ROC GAAP No.39 on the Employee Reward

郭淑如(Shu-Ju Kuo)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

員工分紅費用化於九十七年一月一日起正式上路，再加上財務會計準則第三十九號公報「股份基礎給付之會計處理準則」的實施，將獎酬員工股份基礎給付方式強制採用公平價值觀念，這些制度的改變，對於一向慣以大量員工分紅配股激勵人才的台灣高科技產業實為不小之衝擊。
過去文獻對於員工分紅研究多著重事件發生時點以事件研究方式瞭解市場面反應，或利用回歸模型討論實施員工分紅對企業經營績效的變化，本研究欲藉面對面訪談方式，從企業管理者及員工的角度，蒐集最原始的訪談資料，以深入探討並歸納出員工分紅費用化制度實施後，對於是否能提供投資人更攸關的財務資訊，以提昇企業經營的透明度？員工獎勵制度及相關留才配套措施的改變對公司營運的影響？現在或未來，員工選擇企業及考慮是否留任，是否受此制度推行的影響？
員工分紅費用化及財務會計準則第三十九號公報「股份基礎給付之會計處理準則」的實施後，由訪談的結果彙總以下結論：
1.員工分紅費用化是正確的會計處理也是鑑別企業財務體質好壞的工具之ㄧ，財務會計準則第三十九號公報強調的公平價值評價此為國際趨勢，亦是我國勢在必行應推動的方向，因此此政策的實施有助於正面提升企業體質並提高其經營透明度。
2.制度實施前企業獎酬制度做過結構性調薪、將股票紅利比率下降改採現金股利；實施後獎酬配套措施則有買回庫藏股轉讓與員工、執行員工認股權計畫、股票信託方式及企業分割將事業部成立子公司，以子公司股票（未上市櫃股票）獎酬員工等。
3.企業從業人員，除了實質薪酬外更重視企業環境，尤其金融海嘯後，員工對企業的期待不再是高報酬的工作，而是穩定照顧員工的工作環境，故制度實施後，並無造成人力資源重大流動。
最後，彙整上述結論並提出建議供企業、財務報表使用者及主管機參考，亦對後續研究提出研究方向。

關鍵字

員工分紅 ； 股份基礎給付 ； 獎酬制度 ； 公平價值會計

並列摘要

Treating employee bonus as expenses was carried out on January 1, 2009. In addition to this, ROC GAAP No. 39 ‘Accounting Standard of Stock-based Compensation’ was also implemented. These changes forced stock-based employee compensation into a notion of fair value. The changes of these schemes have significant impacts on the Taiwanese hi-tech industry that are used to motivating valued employees by allocating vast amount of stocks as employee bonus.

In the past, most employee bonus research focused on when the event happened and used an event-based method to understand the responses of the market or on using the regression model to discuss the effects of implementing employee bonus on business performance. This study employs a face-to-face interview method to collect firsthand interview data from the perspectives of business managers and employees. It also thoroughly discusses and sums up that, after treating employee bonus as expenses, whether it is able to provide investors with more relevant financial information in order to promote the clarity of business operation. It also looks at the influence of changes in employee reward scheme and supplementary measures of retaining valued employees on the operation of businesses. This study also observes now or in the future whether the decisions of the employees to work for or remain in a business are affected by the schemes.

After treating employee bonus as expenses and implementing ROC GAAP No.39 ‘Accounting Standard of Stock-based Compensation’, the results from the interviews are summed up as follows:
1.Employee bonus treated as expenses is the correct accounting method. It is also one of the ways to distinguish whether the finance of a business is good or bad. ROC GAAP No.39 stated that fair-value evaluation is a global tendency, and so is what we should set into action. Therefore, implementation of this policy helps to positively promote business constitution and enhances its management clarity.

2.Before implementing the schemes, business reward scheme made structural changes to salary scales, dropped stock bonus ratios and used cash bonus instead. After the implementation, the supplementary reward schemes include transferring redeemed treasury stocks to employees, carrying out employee stock option plans, fiduciary stock methods and dividing the business into subsidiary companies in order to reward the employees with subsidiary companies’ stocks (unlisted stocks) and so on.

3.The business employees not only value the substantial salary but also the working environment of the business. This is especially true since after the financial recession, the expectation from employees is not a high-rewarding job, rather a stable and trusty working environment. Therefore, the implementation of the schemes created no major human resource flow.

Finally, this study brings upon a conclusion, suggestions for consideration of businesses, financial reporters and managers and implications for further research.

並列關鍵字

employee bonus treated as expenses ； stock-based compensation ； eward scheme ； fair-value accounting

參考文獻

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