員工學經歷、薪資差距與績效考核評估-個案公司研究分析

Employee work experience, education, the pay gap, and performance evaluation: a case study

許寶玉(Pao-Yu Shu)

指導教授 ： 陳昭蓉

中原大學/商學院/會計研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400462

摘要

個案公司依據「行政院勞委會職類別薪資調查報告」為薪資依據，再依員工特性進行調整，為檢驗其薪資調整結構是否達成效益，本研究以2004年至2012年個案公司全體員工為研究對象，計算員工薪資與「行政院勞委會職類別薪資調查報告」之差距數，檢測個案公司薪資差距是否受到員工的學歷及經驗之影響，並進一步檢測該薪資差距對員工績效評估的影響。實證結果顯示，擁有較高的教育程度及豐富的工作經驗其薪資差距相對也較高，驗證學歷、經驗與員工薪資及外部薪資基準之差距呈現正相關。且員工薪資與外部薪資基準之差距較大其主管主觀性的績效評分較高，驗證員工薪資與外部薪資基準之差距愈大，愈能激勵員工，創造較好的績效，因此績效評估亦較好。

關鍵字

績效評估 ； 薪資差距

並列摘要

The purpose of this study is to determine whether pay gap of Case Company is affected by employee qualification and experience and further tests the impact of the pay gap of performance evaluations between employees. Choosing 「Executive Yuan Salary Survey Report of Employment Vocational Category」and as a benchmark and adjusted employees’ salaries by the employees’ characteristics, this study selects the employees’ salaries of Case Company from 2004 to 2012 as research sample and compares the difference between the employees’ salaries and the benchmark. The empirical results show that with a higher level of education and experience employees’ pay gap are relatively high and their qualification, experience and salary are positively correlated. Besides, the larger pay gap between employees and external salary benchmarks is, the higher subject performance rating of a supervisor. The larger gap between employees' salaries and external salary benchmarks is, the more probable to motivate employees, create better performance and leads to good performance evaluation.

並列關鍵字

performance evaluation ； pay gap

參考文獻

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