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題名 | 員工分紅制度與經營績效=Broad-Based Profit Sharing Schemes and Firm Productivity |
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作者 | 林維珩; 陳如慧; | 書刊名 | 會計與公司治理 |
卷期 | 6:2 2009.12[民98.12] |
頁次 | 頁31-63 |
分類號 | 494.328 |
關鍵詞 | 員工分紅制度; 生產力; 資料包絡分析法; 差額變數分析; Tobit迴歸; Broad-based employee profit sharing schemes; Productivity; Data envelopment analysis; Slack variable analysis; Tobit regression; |
語文 | 中文(Chinese) |
中文摘要 | 本研究藉由資料包絡分析之效率值,衡量員工分紅制度之短期效益,探討員工分紅制度是否為股東帶來足夠之效率相對提升。實證結果顯示:比較電子業中發放員工分紅與未發放員工分紅公司,發放員工分紅者的經營效率相形見絀。進一步分析發放員工分紅公司,(1)就發放型態言:以採股票型態發放員工分紅者對經營效率有顯著負向影響,而採現金發放者則對經營效率影響則不顯著;(2)就發放金額言:銷貨平減後之員工分紅較高者對其經營效率有顯著負向影響,顯示樣本公司員工分紅發放過多,超過激勵作用。雖然員工分紅制度為短期激勵誘因,本研究實證顯示此一制度對股東而言效益不足,對股東而言屬財富的損失。 |
英文摘要 | Present study aims to provide empirical evidence on whether the broad-based profit sharing schemes bring about higher firms' efficiency which is sufficient to compensate the wealth transfer implicit in the schemes. We find that electronic firms that share portion of profit with employees perform less efficiently compared to their industry members. Among those profit sharing firms, payments in form of shares might cause the trouble. In addition, higher bonus payments give rise to less efficiency. From shareholders' perspective, current practice of sharing profits with employees is not a cost effective compensation scheme. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。