查詢結果分析
來源資料
頁籤選單縮合
題 名 | 臺灣大型企業公司目標重要性差異之研究=Differences in Corporate Goals of Large Corporations in Taiwan |
---|---|
作 者 | 尤培槐; | 書刊名 | 技術學刊 |
卷 期 | 14:1 1999.03[民88.03] |
頁 次 | 頁111-118 |
分類號 | 494 |
關鍵詞 | 公司目標; 股東財富; 社會責任; 代理問題; Corporate goals; Shareholders wealth; Social responsibility; Agency problem; |
語 文 | 中文(Chinese) |
中文摘要 | 本文以企業內部各利益團體,包括公司本身、股東、經理人、顧客、員工及社會 資源分配的角度解析公司九個目標相對重要性差異。調查為488家資本額貳億元以上之私人 企業經理人對各標重要性排序,回收問卷161家,包括96家上市公司及65家非上市公司, 回收率為33%。 研究發現我國資本額貳億元以上的私人企業資源分配之順序為公司、顧客、股東、員工、 社會。在此分析中看不出有經理人的代理問題。上市與非上市公司目標相對重要性順序無顯 著差異。若以18個產業整體分析,不同產業間目標相對重要性亦不顯著。在個別產業分析 中發現,服務業對公司、顧客、股東利益重視程度無顯著差異,社會責任明顯較不重要,在 製造業中,水泥業,電器業與其他產業之目標重要性排序有顯著的差異。水泥業的目標重要 性排序為公司、股東、社會,最後才是顧客,電器業則將公司財富與員工福利重要性排於首 位,社會責任其次,最後才是股東財富,這與現存的看法有很大的不同。 |
英文摘要 | This study investigated resource distribution priorities among various interest groups affiliated with a corporation. These groups included: shareholders, customers, employees, the organization itself and society. Top executives of 488 private enterprises were surveyed, and asked to rank the importance of nine corporate goals according to the policies implemented by their corporations. The analysis included responses from 161 questionnaires, which represented a response rate of 33%. Of the 161 companies, 96 corporations have their stock listed on the TSEC. The result showed that priorities of the organization itself were considered to be most important, followed by those of customers, shareholders, employees and society. The importance of goals in relation to company problems caused by managers was not prominent. Priorities between companies that have gone public and those that have not were highly concordant. There were no significant differences in priorities among 18 different kinds of industries. Individual industries indicated differing priorities. The service industry, and in particular the marine industry, ranked the customer's interests as equal to those of the organization itself and shareholders' interests, but social responsibilit was apparently overlooked. In manufacturing industries, the priorities of cement and electronics firms were different from other industries. In the cement industry the customer's interests rnaked last in priority. In the electronics industry the priorities of corporate interests and employee welfare ranked before the priorities of shareholders. |
本系統中英文摘要資訊取自各篇刊載內容。