台商公司與大陸子公司員工薪資滿足差異比較研究－以汽車產業為例

The Discrepancies in Pay Satisfaction between Employees of Taiwanese Enterprises in China and Employees in Taiwan－The Automobile Industry as an Example

吳坤成(Wu Quan Chen)

指導教授 ： 曹國雄

中原大學/商學院/企業管理研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100505

摘要

本研究主題是在探討台商公司兩岸員工在不同的文化背景之下，其薪資滿足關聯因素之差異。因為世界貿易組織(WTO)的推動，台灣企業在國際化之際，應強化薪資與跨國文化的關聯性，讓不同文化的員工充分發揮潛能。
經由文獻探討之後，本研究以員工個人特徵、薪資制度特徵知覺、績效獎勵制度特徵知覺為薪資滿足構面的自變項；以文化特徵構面為干擾變項。研究的對象為二十五家汽車及相關零組件產業，共計發出問卷一千份，回收有效問卷為620份。受測者台灣地區為332人，大陸地區為288人；問卷資料使用單因子變異數分析、Pearson積差相關和多元迥歸統計方法分析，所得結論如下：
一、兩岸員工在績效-薪資關係知覺與內部公平性知覺兩構面上無顯著的差異，外部公平性知覺則有極顯著性的差異。
二、兩岸員工在績效獎勵制度特徵知覺三個構面，有高度顯著的差異存在。
三、兩岸員工在權力距離、迴避不確定性、陽剛作風/陰柔作風等三個構面有顯著的差異，個人主義/集體主義構面則無顯著的差異。
四、兩岸員工在薪資水準滿足構面上，有高度顯著的差異存在，薪資調整滿足與薪資結構/管理滿足則無顯著的差異。
五、兩岸員工的年齡與年資與薪資水準滿足構面間有顯著之正向相關。
六、兩岸員工在薪資制度特徵知覺三個構面上，與薪資滿足三個構面間具有高度顯著之正向相關。
七、兩岸員工的獎勵準確性知覺與薪資調整滿足及薪資結構/管理兩個構面之間有顯著之正向相關。
八、兩岸員工的迴避不確定性及個人主義與薪資滿足之間有顯著之相關性。
九、兩岸員工的文化差異，對個人特徵、薪資制度特徵知覺、績效獎勵制度特徵知覺與薪資滿足各構面間之相關性無干擾效果。

研究結論：企業在設計跨國薪資制度時，必須考慮員工在外部和內部公平性知覺、薪資與績效的結合、員工的價值觀差異，以提高員工的薪資滿足感，進而使員工在工作發揮潛能，增強企業的競爭力。

關鍵字

績效獎勵制度特徵知覺 ； 薪資滿足 ； 薪資制度特徵知覺 ； 文化特徵 ； 大陸

並列摘要

This study explores differences in pay satisfaction due to cultural differences between employees of Taiwanese firms in China and employees in Taiwan. Given Taiwan’s impending entry into the World Trade Organization (WTO), Taiwanese firms must meet the challenge of the internationalization by strengthening pay systems in order to allow employees of different cultures to fully realize their productive potential.

This study also examines the impact of employees’ personal characteristics, pay perceptions and pay-for-performance perceptions on pay satisfaction. Cultural characteristics were considered as an interference factor.

Six hundred and twenty subjects from twenty-five automobile and automobile parts companies, 332 employees in Taiwan and 288 employees in China were surveyed. Major finding were:
1.There was no significant difference in the perceptions of employees in Taiwan and China regarding the relationship between performance and pay. However, there was an extremely large difference in perceptions of fairness regarding performance-related pay in practice.
2.Employees in Taiwan and China exhibited a high degree of difference in three aspects of pay-for-performance perceptions.
3.Employees in Taiwan and China showed big differences in their conceptions of power distance, uncertainty avoidance and masculinity / femininity. However, there was no significant difference with regard to individualism.
4.There was a high degree of difference in pay level satisfaction between employees in Taiwan and China. However, there was no significant difference in satisfaction levels regarding pay raises or pay structures and administration.
5.There was a positive correlation between age and satisfaction with pay levels of employees in Taiwan and China.
6.Employees in Taiwan and China showed a high degree of positive correlation among the three aspects of pay perception and the three aspects of pay satisfaction.
7.There was a significant positive correlation between attitudes regarding the accuracy of incentives and the level of satisfactions with pay raises, pay structures and administration.
8.There were clear relationships among the uncertainty avoidance and individualism with pay satisfaction in employees in Taiwan and China.
9.Cultural differences between employees in Taiwan and China did not interfere significantly with relationships among personal characteristics, pay perceptions, pay-for-performance perceptions and pay satisfaction.

Firms must consider employees’ perceptions of fairness, their value systems and their attitudes towards linking performance with pay when designing multinational pay systems aimed at increasing employees’ pay satisfaction and allowing employees to fully realize their productive potential, thereby increasing the competitive advantage of the firms.

Keyword: cultural characteristics, mainland, pay satisfaction, pay perceptions, pay-for-performance, perceptions

並列關鍵字

mainland ； pay satisfaction ； cultural characteristics ； pay perceptions

參考文獻

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