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題名:企業國際化程度與最高階管理者薪資間關係之研究
書刊名:中原企管評論
作者:史習安 引用關係許竹君張旨華
作者(外文):Shih, Hsi-anHsu, Chu-chunChang, Chih-hua
出版日期:2005
卷期:3:1
頁次:頁89-106
主題關鍵詞:國際化程度最高階管理者薪資水準變動薪資比例Degree of internationalizationCEOPay levelFlexible pay
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:0
  • 點閱點閱:37
最高階管理者薪資設計之議題,持續受到實務界與學術界的關切,且企業國際化是近年來的趨勢。因此,國際企業望能藉由良好的薪資設計,去激勵最高階管理者能有效處理複雜的國際營運事務。又鑑於現有文獻較少以企業國際化程度來作為決定最高階管理者薪資的重要變數,因而本研究欲探討企業的國際化程度與最高階管理者薪資設計之間的關係。在針對510家臺灣之國際企業進行抽樣與分析後發現:當企業日國際化程度越高,則越傾向雇用具備豐富國際化經驗的最高階管理者,且願意支付較高的薪資水準,提高其變動薪資的比例。其次,若高度國際化企業中的最高階管理者本身具備豐富國際化經驗,則其薪資水準就會越高。上述研究結果可作為臺灣企業進行國際化時,設計其最高階管理者的薪資的參考,並對其高階人力資源進行有效之規劃。
The relationship between the firm’s degree of internationalization and the compensation package of chief executive officer (CEO) is the main issues in this study. Based on the survey data from 510 Taiwanese companies, the analysis provides new factors in explaining the firm’s behavior in managing its CEO. First, a firm with high degree of internationalization is inclined to appreciate the CEO with abundant international experience, reward this person with higher pay, and put higher proportion of flexible pay in his pay package. Second, the CEO with more international experience is more likely to enjoy higher pay in the firm of high degree of internationalization. The results of this research are expected to be helpful for international companies in Taiwan when they design the pay package for their CEO.
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