農漁會資訊中心會員之薪資制度個案研究

A Case Study on the Member Salary System of Information Center for the Association of Farmer and Fisherman

曾煥義(Tzeng Huann Yi)

指導教授 ： 黃萬傳

亞洲大學/管理學院/經營管理學系碩士班/碩士(2005年)

摘要

農會之人事及薪資管理，程序過於繁雜，常須花費許多時間始能核算出用人費(薪資)金額。對農會之經營管理而言，無法任意改變人事及薪資之管理機制，實缺少機動性與彈性，影響農會在自由競爭的環境裡，應變的能力。因此，本研究針對農會相關之法令：農會人事管理辦法、農會員工薪點表及台灣省各級農會最高設置員額及提撥用人費計算基準等，以敍述性統計分析及卡方檢定方式進行探討，以確實了解目前法令是否符合農會的需求。
本研究結果：農會人事管理辦法方面，(1)職務別方面對農會新進員工之年齡限制規定，有統計上顯著性的差異，多數員工期望新進員工應降低其年齡在四十五歲以下。(2)性別方面對農會員工職務劃分表所定職務分類及工作職掌有統計上顯著性的差異，各地農會具不同特性，業務亦會有所不同，多數農會員工認為由主管機關統一頒佈農會依需要可自行修訂。(3)年齡及服務年資方面對員工資格標準表學經歷有統計上顯著性的差異，大部份員工認為由主管機關統一頒佈農會依需要可自行修訂。(4)年齡及教育程度方面對單一薪俸不得支領津貼規定有統計上顯著性的差異，大多數員工主張由農會訂定報主管機關核准後發給津貼。
農會員工薪點表方面，(1)性別、年齡及服務年資方面對每一薪點金額核定有統計上顯著性的差異。目前農會每一薪點由主管機關核定，與農會目前實際金額有所差異，大多數員工主張每一薪點金額由農會訂定後報主管機關核准。(2)教育程度方面對三級農會主管薪點規定有統計上顯著性的差異。農會在實際運作上分為三級而有所差異，無法達到同工同酬之目標，多數農會員工主張改變三級農會主管薪點，以符合農會之需求。
台灣省各級農會最高設置員額及提撥用人費計算基準方面，農會以前年度的總收益核定該年度的用人費用比率，恐與當年度營運有所差異，多數員工主張修正以農會實際收支決定用人費比率。

關鍵字

薪資制度 ； 農漁會 ； 人事管理

並列摘要

Personnel and salary management in Taiwan farmers’ and fishermen’s associations is a very complicated procedure which is a time consuming process to correctly calculating salary. Therefore, the managers of the associations are lack of power to adjust individual job, position and salary flexibility and mobility for increasing competition strength of their associations in the worldwide open market environment. The regulations of the farmers’ associations including personnel management, wage and work hour recording table, maximum number of staffs of different level farmers’ associations of Taiwan Province, the basis of percentage of annual profit reservation for personnel, etc. were studied in this research using statistical analysis of stating and chi-square methods to understand whether the present regulations do conform the associations’ demand.
According to the study:To the regulations of personnel management: (1) for issue of new employee to an opening position, there was significant difference that most of the staffs expected age of the new employee should below 45 years old; (2) although characteristics and services the associations are different, men and women showed significant different aspect of who should delimit the staff duty and the duty classification. Most of the staffs recognized that the guide rules can be given by administration, but the application rules should be adjusted by individual association according to their need; (3) the aspects for issue of position qualification in education and experience had significant difference between staff groups with different age and working period. Most of the staffs agreed that unify rules can be given by administration, but the application rules can be adjusted by individual association; (4) age and education of the staffs significantly affect their point view to the issue of sole salary and subsidies. The majority of the staffs advocated that the associations should be decided by themselves but registered to the authority.
To the wage and work hour recording table: (1) although sex, age and years of service significantly affect the aspects of wage issue of the staffs, in the present, the wage per work hour is decided by the administration, which is discordant to actual salary, the majority of the staffs advocated that the wage to work hour should be decided by their association but approved by authority; (2) the staffs with different education level showed different aspects of their managers’ wage ranking system in three level farmers’ associations. Three level farmers’ associations use different salary ranking system, which is unfair for achieving the goal of the equal pay for equal work. Most of the staffs advocated changing the salary ranking system of three level associations’ to agree the demand of their association.
To the aspects of the issues of maximum number of staffs in different level farmers’ associations of Taiwan Province, and the basis of annual profit reservation for personnel: the personnel expense of this year is calculated using the ratio of total income of the farmers’ association of the year before last year, which is quite inconsistent with the business of this year. Most of the staffs advocated revising the regulations to conform that the personnel expense should be decided according to the actual revenue and expenditure of this year.

並列關鍵字

Salary System ； Association of Farmer and Fisherman ； Personnel administration

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