對上市櫃之公司而言,除應審慎評估員工獎酬工具對公司財報數字外,同時亦應衡量各種獎酬方式是否能與公司留才計劃相連結,期以藉此來留住或吸引更多優秀人才,進而提升公司競爭力。本文試圖剖析員工獎酬制度對公司績效的意涵,希望透過分析企業選擇實施員工獎酬的結果。有鑑於以往員工獎酬欠缺客觀依循標準,本文將嘗試從「實施」員工獎酬制度之角度切入,探討員工獎酬制度必要性,進而分析該制度效益,冀能於公司治理決策提供有效建言。 為探討員工獎酬制度與公司績效之關聯性,本研究自2002年12月1日至2012年6月間以臺灣50指數成分股公司與選取30家未實施員工講酬制度的上市公司為研究對象,本研究證實結果發現:有實施員工奬酬制度的公司績效高於未實施的公司;但是在實施多重員工奬酬制度公司與與實施單一員工奬酬制度公司間其與公司績效相關性比較不顯著。在各種公司實施員工奬酬制度均對公司績效有正向影響,其中尤以員工現金分紅與員工分紅配股對公司績效的影響最為顯著。 本文安排共分五章,第一章將說明研究背景與動機與研究目的並提出論文架構,第二章進行文獻探討,第三章說明研究方法計,第四章為實證結果與分析,第五章則為研究結論與建議。
A public company should, besides examining the effect of employee compensation tools on the numbers shown on its financial reports, evaluate if such bonus can be linked with its employee retention plan, so as to retain or attract more talents, and, in doing so, strengthen its competiveness. This research aims to analyze the connection between employee reward system and company performance and to structure a theory on how enterprises decide on implement an employee reward plan, which lacks an objective standard. The research will discuss the necessity of the employee reward strategy. To discuss the correlation between an employee reward system and the company performance, the research was conducted based on the data between 2002 and 2012 of the companies consist of FTSE TWSE Taiwan 50 Index and other 30 companies without one. The research found that the performance of companies with employee reward system is higher than that of companies without one. The research also found, however, that such connection in a company with multiple employee bonus systems is less significant than that of a company with single employee bonus system. Implemented employee reward system are the company's performance has a positive effect at various, especially in the of employees cash dividend and employees share bonus on corporate performance are the more significant. This research consists of five chapters. The first chapter will review relevant researches and provide hypotheses. The second chapter will discuss aforementioned researches and hypotheses. The third chapter will elaborate the research methodology. The fourth chapter will list the research results and analysis. The fifth chapter will be research conclusion and suggestions.