中國大陸台資企業外派人員薪酬管理之研究－以高科技產業為實證對象

A Study on Compensation Management for Expatriate Managers in Mainland China: The High-Tech Industries as Empirical Samples

諸承明(Chen-Ming Chu) ； 鄭文忠(Wen-Chung Cheng)

《中原學報》 31卷2期 (2003/06) Pp. 77-91

摘要

本研究係以大陸台商外派人員薪酬管理爲探討主題，並嘗試分析各項組織因素對於薪酬結構之影響。根據本研究獲自81家高科技公司的調查資料爲顯示：目前台資企業給予外派人員的各項外派薪酬之總和，整體平均約爲本薪的76.4%。至於在各性質的外派薪酬中，以提供激勵性質的外派工作加給所佔比例最高，整體平均約爲本薪的26.3%；而因應生活成本變動所提供的生活成本差額補貼則居次，整體平均約佔本薪的13.4%。此外，本研究亦發現部分組織因素對於外派人員薪酬結構之提供比例具有顯著關聯性。組織規模愈大，提供外派工作加給及生活成本差額補貼的企業比例會愈高；大陸據點設立時間愈長，提供匯率補貼的企業比例會愈高；大陸營運據點數愈多，提供外派工作加給、匯率補貼、稅額補貼、眷屬津貼、搬遷及探親津貼、及外派艱苦加給的企業比例會愈高；公司傾向採取長期策略，提供稅額補貼及眷屬津貼的企業比例亦會愈高。

關鍵字

薪酬管理 ； 外派人員 ； 台資企業 ； 中國大陸

並列摘要

With the growing of importance of the subsidiaries in Mainland China, Taiwanese enterprises are confronting a wealth of challenges on international compensation management. The purpose of this study is to analyze the practices about expatriate compensation programs and discuss the effects of organizational factors upon expatriate compensation. Based on 81 empirical samples from high-tech industries, this study concludes the following major results: (1) The average lump-sum payment for expatriate managers in almost 76.4% of base pay. (2)Among the various premiums and allowance, the amount of overseas incentive premium averaged 26.3% of base pay is ranked the highest percentage and the amount of cost-of-living differential allowance averaged 13.4% of base pay is ranked the second. (3) There are some significant relationships among organizational factors and expatriate compensation packages. For examples, the larger the organizational size is, the ratio of these enterprises providing overseas incentive premiums and cost-of-living differential allowances will be higher.

並列關鍵字

Compensation Management ； Expatriate Managers ； Taiwanese Enterprises ； Mainland China