企業因應勞退新制策略之探討；整合資源依賴理論及新制度論的分析

Organizations' Strategic Responses to the New Pension System: An Analysis Integrating Resource Dependence Theory and New Institutionalism

從2005年7月1日起，台灣勞工面臨了制度大變革，新的勞工退休金制度開始實施，受雇勞工的退休金由同一雇主給付制改成個人可攜帶帳戶制。面對勞退新制的衝擊，企業有種種的因應策略，而企業的因應策略攸關勞退新制實施的成敗。企業的因應策略有兩方面的差異性：降低人事成本的有效性與制度上的合法性。本文主要的提問是：什麼因素影響企業決策者面臨勞退新制時，對於因應策略的成本有效性與制度合法性做出判定？企業又是如何進行策略之間的比較與選擇？透過對206家企業進行分析，我們發現當組織在決策上的自主性受到制度壓力的限制程度越高時，越傾向於選擇在成本有效性上較高、合法性上較低的因應策略。其次，我們發現策略的成本有效性與制度合法性分別有其決定因素，且分別與資源依賴理論及新制度論相關。我們也發現，參考企業在這兩種策略屬性高低程度上所做出的選擇與搭配，然後與這兩種屬性的決定因素相連結，就可以預測企業如何做出策略的選擇。本研究發現唯有在制度同形性的理論架構下，融入對於行動者之主動性及自利性的考量，我們才能真正瞭解企業是如何因應勞退新制。

A significant change in the labor institution-a brand new pension system-came into existence in Taiwan starting July 1, 2005. The pension system changed from the old system (payment from the same employer) to a new system (individual retirement accounts). Enterprises have various strategic choices in response to the new system, and their responses are closely related to the new system's performance. Organizations' strategic choices have two fundamental dimensions: cost effectiveness and institutional legitimacy. The main questions raised here are: What factors affect organizations' perceptions of cost effectiveness and institutional legitimacy regarding a specific strategic response? How do organizations compare and choose among various strategic responses? This analysis of a nationwide sample of 206 enterprises found first, that when organizations perceive more constraints from institutional pressure on their decision-making autonomy, they are more likely to pursue a more cost-effective and less legitimate strategy. Second, the analysis indicated that the determinants of a strategy's cost effectiveness and institutional legitimacy are related to Resource Dependence Theory and New Institutionalism, respectively. Finally, this study found that by referring to the fundamental dimensions and combination of an organization's strategies and by associating the choices with their respective determinants, the organization's strategic choices can be predicted. The study concludes that only by integrating the theoretical framework of institutional isomorphism with a consideration of the actors' activeness and self-interest can organizations' responses to the new pension system be understood.