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系統識別號 U0026-2208201723470600
論文名稱(中文) 經濟景氣與公司福利關聯性之研究-以製造業為例
論文名稱(英文) Exploring the Relationship between the Business Cycle and Employee Well-Being in Taiwanese Manufacturers
校院名稱 成功大學
系所名稱(中) 工業與資訊管理學系碩士在職專班
系所名稱(英) Department of Industrial and Information Management (on the job class)
學年度 105
學期 2
出版年 106
研究生(中文) 楊采蓁
研究生(英文) Tsai-Chen Yang
學號 R37041032
學位類別 碩士
語文別 中文
論文頁數 47頁
口試委員 指導教授-鄭詩瑜
口試委員-林清河
口試委員-姜定宇
中文關鍵字 經濟景氣  員工福利  關聯性 
英文關鍵字 Business Cycle  Employee Well-Being  Relationship 
學科別分類
中文摘要 隨著全球經濟結構的快速變遷且臺灣經貿往來日益增加,反映出臺灣整體經濟與國際市場有很高的相依性,近年來經濟景氣的波動,使得企業除了調整薪資及人力結構之外,對於員工福利也做大幅變動。以往研究證明企業福利的項目及配置影響了員工的績效和工作成果,因此許多企業逐漸重視員工福利藉以提升工作士氣並強化勞資關係。過去的研究大多在探討企業福利對於員工心理的滿意程度,這包含工作生產力和離職率的影響及員工對企業的向心力。
由於企業福利金的資金多寡會影響福利項目的配置,依據《職工福利金條例》規定,福利資金來源之一是由企業每月營收總額提撥,因此可知企業營收的高低與福利金收入的多寡有關,且臺灣企業的榮衰受到經濟景氣波動的影響甚大,故本研究將以製造業為例,探討經濟景氣循環與企業福利分配之間的相關性。
本研究以相關性和複迴歸分析,2009年至2015年之景氣對策信號分數與科學園區廠商共238家的福利金收入與支出分配的關聯性,根據結果得知景氣對策信號分數與福利金收入的多寡有正向影響。各項福利分配與福利金收入呈現正相關。因此從實務上對於企業之建議,在分配福利支出時可參考經濟景氣的波動,對於員工福利的分配除了選擇適合員工之福利外,企業經由調節福利金分配避免因景氣的衰退而大幅度減低企業福利而降低員工士氣,才能長久的照顧員工及維持員工對公司的認同感。
英文摘要 When facing fluctuations in the business cycle, enterprises not only adjust their salary and manpower structures, but by doing so also create material changes in employees’ well-being. Past research has proven that the offers and allocation of well-being will affect performance and staff efficiency. Thus, many enterprises motivate their staff members and strengthen the employment relationship through good use of employee well-being. The amount of welfare income offered depends on corporate earnings, and the performance of Taiwanese enterprises is vulnerable to volatility in the business cycle. Therefore, this work uses the manufacturing sector as an example. The correlation between monitoring indicators scores and the allocated welfare income and expenses of enterprises is analyzed using the correlation coefficient. The research findings show that monitoring indicators have a positive effect on the amount of welfare income, while the allocation of each type of well-being and welfare income are positively related.
論文目次 摘要 I
Abstract II
誌謝 VI
目錄 VII
表目錄 IX
圖目錄 X

第一章 緒論 1
1.1研究背景與動機 2
1.2研究範圍與目的 3
1.3研究流程 6

第二章 文獻探討 7
2.1經濟景氣循環 7
2.1.1 景氣循環的定義 8
2.1.2景氣指標定義 9
2.1.3景氣對策信號定義 10
2.1.4製造業景氣循環 11
2.2企業福利制度 14
2.2.1企業職工福利定義 14
2.2.2企業福利類別 15
2.2.3職工福利委員會運作及管理 17
2.2.4影響企業福利分配的因素 19
2.3文獻小結 21

第三章 研究方法 22
3.1研究架構與假設 22
3.2研究對象及資料來源 24
3.2.1科學園區簡介 24
3.2.2資料來源 25
3.3資料分析方法 27
3.3.1敘述性統計分析 27
3.3.2相關性分析 27
3.3.3複迴歸分析 29
3.4本章小結 31

第四章 數值分析結果 32
4.1敘述性統計 32
4.2相關性分析 34
4.3複迴歸分析 35

第五章 結論與未來研究建議 37
5.1研究結論 37
5.2未來研究建議 39

參考文獻 41
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