题名

台灣資訊電子產業之企業人力資本、薪資與組織績效之關聯性研究－薪資中介效果之檢驗

并列篇名

The Relationships between Human Capital, Compensation and Organizational Performance-An Examination of Mediating Effect of Compensation

DOI

10.29735/SJEB.200712.0003

作者

林文政(Wen-Jen Lin)；陳慧娟(Hui-Chuan Chen)；周淑儀(Shu-Yi Chou)

关键词

人力資本 ； 薪資 ； 組織績效 ； Human Capital ； Compensation ； Organizational Performance

期刊名称

東吳經濟商學學報

卷期/出版年月

59期（2007 / 12 / 01）

页次

57 - 100

内容语文

繁體中文
中文摘要

本研究先後蒐集了二○○一年及二○○二年台灣區電子資訊業一百九十八家上市公司年度財務報告之次級資料，並計算人力資本（以企業之人均就學年數、平均年資、人均教育訓練費用等三個變項代表之）、人均薪資與組織績效進行迴歸分析。研究中亦對薪資是否為人力資本與組織績效間之中介變項進行檢驗，以進一步建立人力資本、薪資與組織績效間關係之完整理論模式。研究結果顯示：一、企業之人力資本程度愈高，其組織薪資水準愈高。二、組織支付較高之薪資水準，其組織績效愈佳。三、企業人力資本程度愈高，其組織績效愈佳，四、薪資具轉化企業人力資本為組織績效之「中介變項」性質，五、薪資具激勵組織績效之誘因機制性質。相關管理意涵亦在本研究中討論。
英文摘要

This study collected related data of financial reports from open stock market in Taiwanin 2001 and 2002, and also acquired related data of years of education, year of employment, average training expenditure of each employee, average salary and Firm performance from secondary data. In this study we examine and test the relationship between human capital, compensation, and firm performance by using regression analysis The results of this study showed that, the first, the higher level of human capital, the higher the salary level for companies. Secondly, the firm pay for higher salary level, leads better organizational performance. Thirdly, the higher level of human capital leads higher organizational performance. Forth, compensation is a mediator between human capital and organizational performance. Finally, we found that compensation is an incentive to motivate employee to achieve organizational performance. Further implications for human resource management are also discussed in this article.
主题分类 社會科學 > 經濟學
社會科學 > 財金及會計學
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