員工獎勵制度對企業之影響－高科技產業之實務案例

The Influence of Employee Compensation Scheme on Enterprises: The Cases of High Technological Companies

林文欽(Wen-Chin Lin)

指導教授 ： 薛富井 教授

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

員工分紅入股的法源依據，最早為公司法第240條第4項規定。台灣之科技產業透過員工分紅制度過去二十年來在國內運行良好並創造台灣科技島之經濟奇績，此制度成功在於將員工之利益與股東之利益相互結合，提供足夠之誘因讓員工願意努力在工作崗位上打拼，使國內科技產業之生產力凌駕其他國家之上，故員工分紅配股制度之貢獻是不可抹滅的。在實施「員工分紅費用化」政策之後，政府已開放員工認股權及庫藏股制度供企業做為延攬人才及留住人才之獎酬激勵措施，但絕對無法取代員工分紅配股制度之全部功能。由於科技業處於需求市場的情形，再加上近年來全球科技產業又移往大陸，大陸也使用股票分紅的獎勵制度，來吸引台灣人才，如此以來高科技要如何能留住員工，進一步的能夠吸引優秀人才來台工作，就成為一個重要的問題，本研究主要目的有三：
1.透過文獻的回顧與探討分析，個案公司未來具體員工獎勵制度可行性策略。
2.透過直接對企業訪談的方式，來了解企業對於這些配套措施的看法，並對於在這項重大的會計措施的改變中，企業所將會採取的對策。
3瞭解個案高科技產業其員工獎勵制度有何區別，採行因應策略之差異供高科技產業發展策略之參考。本研究採用個案研究法，針對高科技產業進行專家訪談，其結論為：
1.本研究以三家高科技產業進行個案研究。其中，甲個案公司之員工股票獎勵制度預計採用買回庫藏股及發行員工認股權憑証制度；乙個案公司之員工股票獎勵制度預計採用高階主管股票認購權及按比例員工分紅，部份股票部份現金；丙個案公司之員工股票獎勵制度預計採用發行限制型股票及提高員工薪資。

2.根據「員工分紅費用化新制」，員工實質所得因而變相降低，此對要能使員工實質所得不至於較新制施行之前大幅減少以留住優秀人才，著實面臨兩難。
3.員工認股權制度及庫藏股制度，使國內獎酬制度更臻於完善，公司在面臨不同之產業景氣循環，可靈活運用此獎酬制度，留住公司之核心人才，維持公司長期之競爭力。
4.基於公司治理之精神，對於員工分紅獎酬制度所定義之員工需加以嚴格規範，若董監事兼任員工者，應排除員工分紅獎酬制度之適用。

關鍵字

員工獎酬制度 ； 認股權 ； 庫藏股 ； 員工分紅費用化

並列摘要

In Taiwan , the Employee Compensation Scheme has already been completed for many years . The Employee Compensation Scheme has obvious strengthening effects on business productivity . However , in 2008 , issues conceming accotlllting treatment and taxation policy of the employee bonus have been widely discussed by industry , the purposes of this issue is as follow A 、The research result for employee bonus as follows:
1. Through the review and study analysis of the cultural heritage, the future of the individual cases company is concrete Employee Compensation Scheme feasibility strategy.
2. Through directly to the way that the enterprise interviews, understand enterprise's viewpoint for these integrations, and for here in the change of major accounting's measure, the enterprise wills adopt of counterplan.
3. Understand high-tech industry of individual cases its employee the Employee Compensation Scheme to have what differentiation, adopt the difference of the strategy to provide the reference of the high-tech industry development strategy.
About the research result for employee stock bonus , suggestions are proposed as follows .
l. This research carries on case study by three high-tech industries. the Employee Compensation Scheme of AN individual cases company anticipates an adoption to buy to return to the stock and publishes employee to recognize ownership of a share certificate system.
2. According to"the employee gives bonus expenses to turn new system", employee the substance income as a result become to reduce mutually, this to have to make employee the substance income is unlikely newer system implements to reduce before and significantly to keep elitist, really facing two difficult.
3. The employee recognizes the ownership of a share system and the stock a system, making the domestic prize system even become perfect, the company is facing different of the industry economic prosperity circulation, can use flexibly this Employee Compensation Scheme, keep the core talented person of the company, maintain the competition ability of the company long-term.
4. Spirit managed according to the company, gives bonus the prize to the employee, the employee whom the system defines needs to take into strict standard, if Tung's supervisor part-time employee's, should expel Employee Compensation Scheme.

並列關鍵字

Employee Compensation Scheme ； stock option ； treasury stock ； expensing employee bonus

參考文獻

林玲如(2006)，「員工分紅費用化相關事件日對股價之影響」，臺灣大學會計研究所未出版碩士論文。

邱垂源(2005)，員工分紅之會計處理及租稅相關問題探討，中原大學會計學系研究所未出版碩士論文。

徐敦盈(2003)，由廠商起源、誘因動機探討選擇權報酬制度與員工分紅，臺灣金融財務季刊，第4卷1期，125-144頁

陳筱君(2006)，「未預期員工分紅對股價之影響」，臺灣大學財務金融學研究所未出版碩士論文。

陳玉鈴(2006)，「探討公司多角化與資訊不對稱問題：以庫藏股宣告事件為例」，臺灣大學財務金融學研究所未出版碩士論文