勞退新制對員工薪資福利與工作滿意影響之探討－以台灣南部地區為例

A Study of the Impacts of New Retirement Regulations to Employee's Rewards and Job Satisfaction in Southern Taiwan

邱秀文(Hsiu-Wen Chiu)

指導教授 ： 林清泉

崑山科技大學/商業管理學院/企業管理研究所/碩士(2006年)

https://doi.org/10.6828/KSU.2006.00024

摘要

勞工退休金「確定提撥制」新制於九十四年七月一日己正式實施，由於新制特別訂定勞工個人退休金專戶制度，以彌補過往釵h勞工領不到退休金的弊病。但是新制亦可能導致勞工流動性提高、僱主提撥退休金準備的負擔增加，可能迫使企業裁減員工以節省人事成本，或者採取最嚴重的關廠歇業措施，對於勞資雙方的影響與衝擊都將十分深遠。企業因應勞退新制將採取應變措施，以減輕衝擊。所以本研究以勞工角度，試圖探討當企業採行各種可行因應措施時，對於勞工之薪資福利與工作滿意度之影響。
本研究採用問卷調查方式，以便利抽樣方式針對台灣南部地區之勞工為主要研究對象。總計問卷發放1300份，依地區別勞動就業人口比例發放，嘉義地區：共發放170份、台南地區：共發出390份、高雄地區：共發出555份、屏東地區：共發出185份。合計有效問卷為1134份。本研究採用單因子變異數進行分析，企業因應新制所採之措施變項、個人屬性變項以及企業屬性變項為自變項，員工薪資福利、工作滿意為依變項。研究結果條列如下：
1. 企業因應新制所採之措施與員工薪資福利呈現部份顯著差異。
2. 企業因應新制所採之措施與員工工作滿意呈現部份顯著差異。
3. 個人屬性與員工薪資福利呈現部份顯著差異。
4. 個人屬性與員工工作滿意呈現部份顯著差異。
5. 企業屬性與員工薪資福利呈現部份顯著差異。
6. 企業屬性與員工工作滿意呈現部份顯著差異。

關鍵字

工作滿意 ； 薪資福利 ； 勞退新制

並列摘要

The new system, defined contribution plan, of labor pension was put into practice on 1 July 2005. The new system requests the exclusive labor pension account to solve the problem that employees were unable to obtain the pension. The new system, however, might also lead to issues such as high circulation of labor and increase of pension by employers, which may force enterprises to reduce number of employees to save labor cost or adopt the most radical measure—shut down the factories. Such consequences will bring significant influences on both employers and employees. In response to the new system, enterprises have to adopt countermeasures to minimize the impact. From the view of labor, I attempt to explore the influences of possible countermeasures by enterprises on the salary welfare and job satisfaction of labor.
Questionnaire survey is adopted in this study with the target of labor in southern Taiwan for convenient sampling. A total of 1,300 questionnaires were issued in the proportion of districtemploymentpopulation:Chiayi-170,Tainan-390, Kaohsiung-555, and Pintung-185. Number of total valid questionnaires responded is 1,134. One-way ANOVA is used for analysis. The variable of countermeasures by enterprises against new system, personal attribute variable and enterprise variable are independent variables and employee salary welfare and job satisfaction are dependent variables. The results are as follows:
1. Partially significant differences between countermeasures by enterprises against the new system and employee salary welfare
2. Partially significant differences between countermeasures by enterprises against the new system and employee job satisfaction
3. Partially significant differences between individual attribute and employee salary welfare
4. Partially significant differences between individual attribute and employee job satisfaction
5. Partially significant differences between enterprise attribute and employee salary welfare
6. Partially significant differences between enterprise attribute employee job satisfactions

並列關鍵字

job satifaction ； new labor pension system ； salary welfare

參考文獻

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