台灣地區企業實施彈性福利現況及其影響因素探討

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羅資瑋(Tzu-Wei Luo)

指導教授 ： 黃同圳

國立中央大學/管理學院/人力資源管理研究所/碩士(2007年)

摘要

彈性福利已逐漸成為企業設計福利制度的新趨勢，多元化、個人化的報償制度不僅能讓員工依照個人不同的需求及生活型態來調整個人的福利組合，也讓員工擁有掌握福利選擇的權利，對員工而言，這種制度遠比傳統式的福利設計更有價值，也間接的提升了員工留任的機會，並強化自身的工作滿意度，以及對企業的組織忠誠。許多台灣企業即著眼於彈性福利為員工及企業所帶來的利益，開始逐步導入彈性福利制度。本研究即以此為動機，深入瞭解台灣地區企業實施彈性福利之現況，並探討產業類別、企業規模、資本額及主要資本來源等企業屬性對於實施彈性福利的比例、意願所產生的影響。
本研究採用天下雜誌1000大企業作為研究對象，使用卡方檢定及變異數分析以瞭解企業屬性對於台灣企業之實施比例及意願進行分析，並透過個案訪談加強量化分析之結果。研究結果發現，約有30%的公司已實施彈性福利制度，其中高科技業及金融業實施比例最高，傳統製造業實施比例最低，另外企業規模在501人以上之公司實施比例較大，但在資本額與資本來源上各企業的實施比例並無明顯差異；在實施意願方面，所有企業屬性對企業實施意願均無明顯影響。
在已實施彈性福利的企業中，大多數的企業均採用津貼型彈性福利制度，即員工可在公司規定項目內消費，並採用收據報支，而彈性福利經費來源則多半來自職工福利金；在實施成效上，多數企業均認為導入彈性福利措施的確能提升員工對於福利價值的認知，以及整體福利滿意度。但實施彈性福利制度後隨之而來的複雜之行政作業，以及法定福利項目過多影響企業能彈性提供之福利項目，則是企業目前面臨的主要困境。

關鍵字

自選式福利 ； 彈性福利

並列摘要

It has been proved that flexible benefits plans could help firms to improve employees’ attitude about employee satisfaction, morale and organizational commitment. With these plans, individual workers are allowed to choose the specific benefits and level of benefits coverage they desire from several options. Therefore, it becomes a tread that firms provide flexible benefits plans to raise employees’ behavioral outcome. Although there are many famous companies adopt flexible benefits plans in Taiwan, still few literatures examined the proportion of flexible benefits implementation and the factors influence behind in this region.
This study mainly examined the flexible benefits implementation in Taiwan currently, and the relationship between organizational characteristics and the proportion of firms have adopt flexible benefits plans and the willingness of the firms not adopt the plans yet through questionnaire survey on 136 companies and 4 companies of interview in Taiwan.
The results of this study are as follows:
1. There are around 30% companies implement flexible benefits plans in Taiwan, especially in High-Tech industry, financial industry, and the number of employees above 501 in a company.
2. There are no difference between organizational characteristics and companies’ willingness of adopting flexible benefits plans.
3. Most companies provide “reimbursement” flexible benefits plans.
4. Large numbers of companies agree that flexible benefits plan could raise employee satisfaction and employees’ recognition of the benefits value.
5. The main concern of the companies which have adopted flexible benefits plans is complicated administrative work.

並列關鍵字

flexible benefit plans ； cafeteria plans

參考文獻

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