彈性福利～員工福利發展的新趨勢   全文下載

Flexible Welfare–The Latest Trend of Employee Welfare Development

彈性是福利實施應把握之要旨，也是福利發展的趨勢，先進國家許多企業為滿足員工之需求，紛紛採行彈性福利制度，經過30多年來的演進，為適應各企業屬性，致衍生出多種類型。就理論與實務來評價，易於控制福利成本、增加福利項目、提升組織形象與競爭力、員工有自主選擇權、增進工作滿足感等是其優點；但在實施過程中，難免有選擇不當、產生逆選擇，增加行政負擔等問題。就政府公部門而言，美國聯邦政府已為其公務人員實施彈性支用帳戶之制度，衡盱我國當前行政環境與現制，似可採附加型之彈性福利制並酌予改進，其具體之作法包括：（一）將現有之法定福利項目列為核心。（二）以現有文康經費規劃為彈性項目。（三）增闢自行付費項目。如此既可滿足同仁多元之需要，更能充分發揮彈性之精神，惟為求妥善週延，可先行試辦，再求逐步擴展。

Flexibility, the gist to be stuck to in the implementation of welfare system, is the latest trend of welfare system development. In order to meet employees’needs, many enterprises in developed countries have adopted flexible welfare system, which, through 30-odd years’development, has come out with many types to accommodate the different natures of industry. As evaluated from the perspectives of theory as well as practice, the system is good in readiness to control the welfare cost; increase the welfare items; enhance the image and competitiveness of the organization; let employees make own choice; and heighten employees’satisfaction with work. Nevertheless, there inevitably occur certain problems as a result of improper choice, adverse choice and increased administrative burden in the course of implementation. With regard to the public organizations, the government of the United States has put the flexible account system into practice for its public employees. In view of our current administrative environment and the existing system, we should be able to adopt the accessory flexible welfare system and make certain improvement in due course. The specific measures include (1) make the existing statutory welfare items to be the core items; (2) propose the existing recreation funds as flexible items; and (3) add at-own-expense items. Such doing can not only meet the diverse needs of employees but also bring the spirit of flexibility into full play. For the purpose of soundness and perfection, however, experimental implementation may go first with further steps following in a gradual manner.