薪酬制度對公司績效之影響──來自公司治理觀點

The Influences of Compensation System on Firm’s Performance: Insights from Corporate Governance Mechanism

"近年來各國為了避免種種企業舞弊情形的發生，愈漸注重對公司治理的制度與實施，而我國政府也對此訂定許多規範以及政策，公司治理因應時空背景及企業特性等因素而使政府逐年修訂政策，本研究因此以時間作為節點進行分析。我國於2015 年開始，全面規範所有企業皆須依國際財務報導準則(International Financial Reporting Standards, IFRSs)編制財務報告，以2016 年至2019 年間所有上市公司作為樣本，進一步藉由公司治理中的薪酬制度為著眼，來證實其對公司績效的影響，並試圖探討高階管理者與員工間最佳的酬賞方式。本研究為追求更準確的實證結果，同時採用市場績效指標以及會計績效指標進行分析，實證發現公司治理對公司績效確實存在顯著影響，此外，對於薪酬制度對績效的影響進行探討與實證，發現薪酬制度對市場績效及會計績效皆存在正向顯著影響，其中公司以薪酬制度對管理者實施的激勵更優於對員工施行的酬賞行為，此一結果可供市場投資人與企業對於公司治理品質與投資決策評估的參考依據。"

"Older people can increase their social participation through entrepreneurship, so that they can remain economically independent in the old age. In this way, there is no need to re-employment pipelines, resulting in restrictions on the business and working environment. The purpose of this study is to explore the influence variables and institutional development of entrepreneurial intentions of senior citizens. In the data collection method, the questionnaires were randomly selected by Taichung City’s “community care center” list through simple random sampling. Then, questionnaires were conducted by one-on-one interviews, and the subjects were over 50 years old. A total of 407 questionnaires were issued, with 392 valid questionnaires and an effective questionnaire rate of 98.6 %. The study was analyzed by narrative statistics, reliability analysis, factor analysis, independent sample ton determination, variance analysis, and correlation analysis. The study found that the elderly with different socio-economic backgrounds have significant differences in entrepreneurial attitudes and entrepreneurial intentions; in addition, there is a significant correlation between entrepreneurial attitudes and entrepreneurial intentions among senior citizens."