員工福利對公司績效干擾影響之研究

The Moderating Effect of Employee Benefits on Firm Performance

近數十年來員工福利己受到相當約重視，雖然許多研究曾探討員工福利所產生的影響，然傳統的觀點認為績效與員工福利是無關的，並不能有助於公司產生競爭優勢，僅認為員工福利有助於吸引和留任有能力的員工。但這似乎隱含福利可能在勞動輸入和產出之間扮演干擾性的角色。因此，本研究在有限的統計資料下，就上述主題進行實證研究，以生產函數為基礎建立分析模型，並且考慮幾個重要的控制變數，經由台灣地區航運業的兩個橫斷面的大樣本驗證得知，不論在各個航業別或不同公司規模大小之下，員工福利對績效都具有正向的干擾效果。並且，此影響效果在中小企業要高於大企業。

Employee benefits have grown in importance over the past several decades. A lot of past research has explored the issues related to effects of employee benefits. While most typically viewed benefits as hygiene factors and unrelated to performance and unable to help firms gain competitive advantage, there was a consensus that benefits are valuable in attracting and retaining competent employees. This claim implies that benefits may have a moderating effect on the relationship between labor input and output. Given the limited statistical evidence, this paper sets out to examine the issue. Analytical models based on production function are developed, and several important control variables are considered. Based on two large samples from Taiwan's shipping industry, empirical examinations reveal that employee benefits have a positively moderating effect on firm performance, irrespective of industry or firm size. Furthermore, the effect size is greater in small and medium enterprises (SMEs) than that in large firms.