台灣金融機構間的薪資差異：農漁會信用部vs.其他金融機構

Intra-industry Wage Differentials in Taiwanese Financial Industry- Credit Union of Farmers’ and Fishermen’s Association vs. Banks

本文主要目的為探討1997 至2007 年台灣農漁會信用部相對於其他金融機構之受僱員工薪資差異。使用之資料分別來自四個資料庫，包括台灣地區「受僱員工薪資調查」、「受僱員工動向調查」、「台灣地區各級農會年報」、以及「臺灣省漁會督導工作總報告」。本研究首先利用母數與無母數檢定方法來檢定兩兩金融機構在各年之薪資分配是否顯著不同；由於，兩兩金融機構在各年之薪資分配的確顯著差異，再進一步利用Mincer (1974) 之半對數工資函數，以人力資本理論、補償性工資理論以及效率工資理論來檢視農漁會信用部相對於其他金融機構薪資差異之源由。研究結果顯示，兩兩金融機構在各年之薪資分配有顯著不同，人力資本理論、補償性工資理論及效率工資理論可部分解釋台灣金融機構薪資之差異。控制了人力資本變數後銀行業相對農漁會信用部仍具薪資優勢。加入補償性薪資後，非經常性薪資反而擴大其他金融機構相對於農漁會信用部之薪資差異。效率工資理論之檢驗，顯示若提升員工總薪資水準，會降低員工之怠工情形，同時將有效降低員工自願離職率，此影響對於農漁會信用部最為有效。

The main purpose of this study is to investigate the wage differentialsamong the full-time employees of different financial institutions inTaiwan’s financial sector. The data used in this study are merged fromfour databases. They are “Employees' Earnings Survey”, “Employees'Turnover Survey”, “Farmers' Associations Year Book”, and “Supervisionreport of Taiwanese Fishermen's Association” from 1997 to 2007. Toexamine the wage differentials of employees in Taiwanese financialsector, we firstly apply a nonparametric test (Kolmogorov-Smirnov test) toinspect the equality of wage distributions between financial institutions.We, then, exercised the Mincer’s semi-logarithmic wage function toidentify the sources of wage differential, in which human capital theory,compensated wage theory, and efficiency wage theory are examined.The Kolmogorov-Smirnov tests suggest that there are substantial wagedifferentials among the full-time employees of different financial institutions. After controlling for human capital, the wage advantage ofemployees in banks is still substantial. By adding bonus to regular salary,the wage differentials between bank system and Credit departments offarmers’ and fishermen' associations are reinforced. Finally, the role ofefficiency wage theory reveals that raising total salary can providesubstantial incentives to full-time employees in financial sector todecrease their shirking situation and voluntary turnover rates. Raisingtotal salary has largest impacts in the Credit departments of farmers’ andfishermen' associations.