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題名：企業策略性薪酬設計程序暨其操作關係之研究---以企業主變數為干擾變項
作者：洪光宗 引用關係
作者(外文)：Hung, Guang-chu
校院名稱：國立臺灣大學
系所名稱：商學研究所
指導教授：徐木蘭
劉念琪
學位類別：博士
出版日期：2003
主題關鍵詞：策略性薪酬；內外控人格；人性基本態度；薪酬態度；薪酬知識；組織績效；strategic compensation；locus of control；attitude toward human nature；attitude toward compensation；compensation knowledge；organizational performance
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隨著策略性概念的逐漸普及，企業管理實務各功能領域無可避免地，皆以競爭優勢的建立作為重要關注焦點之一。而薪酬，又恰是企業運作必須具備的環節。因此，本研究以企業薪酬為系絡，探討國內中小企業對薪酬設計納入策略性思考的過程，同時分析討論企業主特質對策略性薪酬各適配階段可能造成的影響。本研究以新竹縣市之中小企業為母體，回收有效問卷計142份，資料分析後獲致下列研究發現：1.策略性薪酬思考之機制確實存在，亦即，企業薪酬系統之建立符合企業競爭策略影響其人資管理政策，企業人資管理政策進而影響其薪酬策略此一程序適配策略模式。2.策略性思考於企業之競爭策略與其人資管理政策適配階段，企業主特質之一，內外控人格，會直接影響企業之人資管理政策。至於另一企業主特質，基本人性態度，則對企業之競爭策略與其人資管理政策間的關聯性產生干擾作用。亦即，抱持正向人性態度之企業主，其企業之競爭策略會顯著影響人資管理政策；而抱持較負面人性態度之企業主，其企業之競爭策略則不會對人資管理政策造成顯著影響。3.策略性思考於企業之人資管理政策與其薪酬策略適配階段，企業主變數之一，薪酬知識，會直接影響企業之薪酬策略。至於另一企業主變數，薪酬態度，則對企業之人資管理政策與其薪酬策略間的關聯性產生干擾作用。亦即，抱持正向薪酬態度之企業主，其企業之人資管理政策會顯著影響薪酬策略；而抱持較負面薪酬態度之企業主，其企業之人資管理政策則不會對薪酬策略造成顯著影響。4.運用策略性薪酬操作之企業，其組織績效優於未有策略性薪酬操作之企業。本研究同時亦針對研究發現在理論發展與管理實務上的意涵進行討論。
關鍵字：策略性薪酬、內外控人格、人性基本態度、薪酬態度、薪酬知識、組織績效
Abstract
The increasing popularity of strategic concept has fostered attention on the issue of compensation design by business entities as one of the key competitive advantage subjects of managerial decision making. This study utilizes compensation system as research context, and examines both the antecedents and the consequences of business owner’s attributes. Business owners from Hsin-chu county and city were sampled, and 142 owners were effective responses. Results from data analysis showed that: (1) Strategic compensation concept has been fulfilled among Taiwan small business (i.e., business strategy will influence functional strategy, and the functional strategy will influence operational strategy). (2) On the strategic formulation phase between business competitive strategy and functional human resources strategy, business owner’s attribute, locus of control, would have direct effect on the formulation of human resources strategy. And the other business owner’s attribute, attitude toward human nature, showed a moderating effect on the relationship between business competitive strategy and human resources strategy. (3) On the strategic formulation phase between human resources strategy and compensation strategy, business owner’s variable, compensation knowledge, would have direct effect on the formulation of compensation strategy. And the other business owner’s variable, attitude toward compensation, showed a moderating effect on the relationship between human resources strategy and compensation strategy. (4) Organizational performance of companies with strategic compensation system had outperformed companies without strategic compensation system. This study also discussed research findings both in terms of theoretical development and of practical management implications.
Keywords: strategic compensation, locus of control, attitude toward human nature, compensation knowledge, attitude toward compensation, organizational performance
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