公共部門採用薪資獎酬之效果：以促進民間參與公共建設法為例

The effect of cash bonus on employee’s performance from the perspective of public sector

吳雅鳳(WU YA FENG)

指導教授 ： 郭振雄

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

本研究探討公務部門採用「現金獎酬」對公務員工作績效的影響。透過觀察「促進民間參與公共建設法」採用「機關辦理促進民間參與公共建設案件簽訂投資契約獎勵作業要點」(簡稱獎勵要點)，對民間參與公共建設之簽約成果的影響，作為評估公共部門採用現金獎酬的效力的依據。
本文以「促進民間參與公共建設法」之簽約案件，在2002年1月到2008年12月之簽約案件資料。採用t檢定與Wilcoxon檢定在「獎勵要點」實施期間(2004年3月18日到2007年12月31日)，簽約案件數、案件投資金額與平均金額是否有顯著的變數。實證結果顯示：
一、獎勵實施期間，完成簽約案件數較獎勵實施前及停止適用後增加。
二、獎勵實施期間，計畫規模及平均計畫規模較獎勵實施前減少，但較獎勵停止適用後增加。
三、民間投資總金額於獎勵實施前與實施期間無顯著差異，但獎勵實施期間之民間投資總金額較獎勵停止適用後增加。
四、平均民間投資金額於獎勵實施期間較實施前減少，獎勵實施期間之平均民間投資金額較獎勵停止適用後增加。
五、獎勵停止適用後，對部分促參成果有不利的影響產生。

關鍵字

績效獎酬 ； 公部門績效

並列摘要

This study is aimed to examine the effect of cash bonus on employee’s performance from the perspective of public sector.
The Taiwan Public Construction Commission (PCC) established the “Act for the Promotion of Private Participation in Infrastructure Projects”, which is an Act of creating cooperate and mutually beneficial relations between the government and the private sector. The PCC formulate a cash bonus incentive regulation from 3/18/2004 to 12/31/2007 to encourage public employees who help materialize contract signed. This study used 2002-2008 signed contract cases to fit in with the “Act”. This paper examines effect of “cash bonus incentive regulation” by t-test and Wilcoxon test. The result shows that:
1. During the implement of “cash bonus incentive regulation”, the number of signed contract is significantly higher than regulation not implement.
2. During the implement of “cash bonus incentive regulation”, the total and average amount of signed cases are significantly less than before regulation are implement but higher than stopped the regulation implementation.
3. During the implement of “cash bonus incentive regulation”, the total amount of private investment is no significant difference with before regulation are implement but higher than stopped the regulation implementation.
4. During the implement of “cash bonus incentive regulation”, the average amount of private investment is significantly less than before regulation are implement but higher than stopped the regulation implementation.
5. There exists a partial unfavorable effect in private investment to public after stopped the regulation implementation.

並列關鍵字

cash bonus incentive ； public sector performance

參考文獻

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