外派資金管理者選擇因子之探討

A Study of Considerable Factors for Expatriating Capital Administrator

林秀英(Hsiu-Ying Lin)

指導教授 ： 陳雪如

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

在跨國企業的經營過程中，國際人力資源管理所要處理的重要任務在於如何找到具有與職務要求相當知識技能與管理之人才，並能夠願意接受外派。因為從國內派駐人員到海外任職的成本，至少是其在國內薪水的1倍，資金管理者是每個企業中資金收支的監控者，為免資金被不當挪用，或防杜資金不當流失、舞弊等情事，資金管理者的選任更應審慎。
本研究由文獻探討歸納出影響外派決策的因子並針對跨國企業的人力資源主管及財務主管進行專家問卷，選擇因子分為五大構面：專業技術與管理能力、人格性向、國際驅力與國際經驗、其他非工作之個人因素與組織環境。共發放二階段之問卷調查資深專家之意見，配合分析層級程序法找出選擇因子影響之重要性程度，進而了解構面與選擇因子之相關性。
本研究結果顯示，「個人操守」及「誠信正直」為跨國企業的人力資源主管及財務主管最重視之選擇因子，因為資金管理者一手掌握的是整個企業的“錢”，此時若逢個人資金需求之壓力，難保不逾越道德規範，為免資金被不當挪用，資金管理者的個人操守是很重要的，同時為人亦須誠實講信用且言行一致。

關鍵字

資金管理者 ； 外派甄選

並列摘要

During the management process of cross-nation enterprises, the important task to be handled by international human resources management is how to find managerial talent with knowledge skills that conform to the position demand, and willing to accept expatriation. Since the cost for dispatching domestic personnel to work overseas is at least one fold more than the domestic salary, and a capital administrator is the supervisor for the capital revenue and expenditure within each enterprise, in order to avoid capital misuse, or prevent matters including the inappropriate loss of the capital and corrupt practices, the selection of the capital administrator should be done carefully.

Through technical literature, this research explores and induces the decision factors influencing expatriation, and further proceeds with an expert questionnaire administered to human resources supervisors and financial supervisors of cross-nation enterprises, with the selection factors divided into five major aspects: professional skills and managerial ability, personality, international drive and international experience, other non-work related personal factors, and organizational environment. Questionnaires were distributed in two phases to survey senior experts’ opinions, and the importance level of the influence for selection factors was explored using the Analytic Hierarchy Process, thereby helping to acquire an understanding of the relationship between the deconstructive aspect and the selection factor.

The outcome of this research indicates that “individual virtue” and “integrity” are the most valued selection factors for human resources supervisors and financial supervisors of cross-nation enterprises. As a capital administrator handles an enterprise’s “money”, if faced with the pressure of personal capital demand, it is hard to guarantee that one does not to go beyond moral boundaries; thus in order to avoid capital misuse, the individual virtue of a capital administrator is of significant importance, and his/her conduct must also be honest, trustworthy and match one’s words with deeds.

並列關鍵字

Capital Administrator ； Expatriation Selection

參考文獻

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