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  • 學位論文

台商高科技產業派外人員薪酬管理之研究

The Study on Compensation Management of Expatriates for Taiwanese High-Tech Industries

指導教授 : 諸承明
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摘要


本研究之主要目的,以派外人員之薪酬結構為主要架構並探討組織因素、策略因素與派外人員薪酬之間之關聯性。研究範圍係針對國內高科技公司派駐至中國大陸的企業為研究對象,藉由文獻探討,建立出架構並發展出二項主要研究假設,假設一:組織因素與派外人員薪酬結構因素間有顯著關係;假設二:策略因素與派外人員薪酬結構因素間有顯著關係。 本研究將發展出的假設,以問卷調查的方式進行實證分析,統計分析後歸可納出下列重要的研究結論: 1.目前高科技公司所實施各項津貼加總以約佔本薪比例的31﹪~40﹪居多;最高以提供約佔本薪比例的2.4倍~2.5倍;最低以提供約佔本薪比例的10﹪以內。在各項實施津貼中,以提供激勵性質的海外工作加給平均數最高,約佔本薪比例的26.32﹪;以提供生活協助性的交通津貼平均數最低,約佔本薪比例的3.96﹪,許多企業已提供交通車為交通工具,因此,平均數略低。 2.組織因素與派外人員薪酬結構實際實施比例具有部分顯著關聯性。組織結構非正式化程度愈高時,有實施租屋津貼、艱苦加給的公司數比例愈高。組織規模愈大時,有實施生活差額補貼、海外工作加給的公司數比例愈高。成立年數愈中、長期時(3年以上),有實施生活差額補貼、匯率補貼的公司數比例愈高。營運據點數愈多時(4個以上),有實施租稅差額補貼、匯率補貼的公司數比例愈多;營運據點數中時(2~3個),有實施搬家津貼、有眷津貼、艱苦加給的公司數比例愈高。 3.策略因素與派外人員薪酬結構實際實施比例具有部分顯著關聯性。長期策略愈長期時,有實施租稅差額補貼、有眷津貼的公司數愈高。成長策略愈成長時,有實施子女教育津貼、艱苦加給的公司數比例愈高。領先策略低度領先時,有實施交通津貼的公司數比例愈高。事業策略為分析者時,有實施交通津貼的公司數愈高。

並列摘要


The purpose of this study is to discuss the relationships among organization factors、strategies and the expatriate compensation by using the expatriate compensation programs as the main framework. This study focuses on the expatriate to Mainland China in high-tech industries. According to the scientific literature, we develop two major hypotheses. The first one is that there is an extremely strong relationship between the factors of organized system and expatriate compensation programs. The second one is that expatriate compensation programs are significantly related to the strategies of those companies. In a view of this, we use surveys to build up the empirical data. By statistical analysis to conclude several major results as follow: 1.Nowadays those high-tech companies offer various allowances in the range of 31%~40% of the base salary, 2.4~2.5 times tops, at least within 10% of the base salary. Among all the allowances, the percentage of motivate oversea premiums is the highest, aproximate26.32% of the base salary, the lowest is the living assistant car premiums, approximate 3.69% of the base salary, That’s because the companies have offered the transportation services. 2.There is a partly significant relation between the organization factors and the expatriate compensation programs. The more informal the structure is, the more percentage of housing premiums, hardship premiums have been offered, the bigger the organization is, the more numbers of the companies offer those living differential allowances and oversea premiums. The longer the companies have been established (above 3 years), the more opportunities they offer those living differential allowance and currency protection. The firms that have more branches (above 4), are more willing to pay Tax reimbursement payment and currency protection. When it comes to 2 ~ 3 branches, they’re more willing to pay the relocation premiums, family subsidies and hardship premiums 3.Strategic factor has partial significant relationship to the expatriate compensation . The longer term the company strategies are, the more numbers of companies are willing to pay the tax reimbursement payment and family subsidies. When the growth strategies are more developed, the percentage of companies which pay education allowance and hardship premiums is higher; low leadership strategy companies have higher percentage of paying car premiums. When the companies are tend to be an analyst in business strategy, the numbers of companies paying car premium are more.

參考文獻


1.Abowd, J.M. “Does Performance-Based Managerial Compensation Affect Corporate Performance?”,Industrial and Labor Relations Review, 43 (special issue),pp.52s-73s(1990)
2.Anderson & Zeithaml “Stage of the Product Life Cycle , Business Strategy , and Business Performance .”, Academy of Management Journal vol.27 pp.5-14(1984)
3.Balkin, David B. & Gomez-Mejia, Luis R. “Matching Compensation And Organization Strategies.”, Strategic Management Journal , Chichester
5.Black, J.S. “Work Role Transitions: A study of American Expatriate Management in Japan.”, Journal of International Business Studies,19 , pp.277-294,(1998)
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被引用紀錄


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