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題名 高階主管薪酬計畫與薪酬決定因素之研究
作者 鄭為庠
Zheng, Wei-Xiang
貢獻者 陳隆麒
Chen, Long-Qi
鄭為庠
Zheng, Wei-Xiang
關鍵詞 薪酬計畫
薪酬決定因素
績效
權力
日期 1992
1991
上傳時間 2-May-2016 15:13:46 (UTC+8)
摘要 本研究針對解決代理問題機能中的管理激勵計畫作深入探討，實證國內民營企業高階主管薪酬計畫的實施情況，並探討情境因素對薪酬計畫的影響另外，並由高階主管薪酬的決定因素中，瞭解薪酬與績效的關連。
參考文獻 中文部份\n1. 中華徵信所編印，企業500大，台北，中華徵信所出版部，民國八十年。\n2. 李茂興譯，人事管理，台北，曉園出版社，民國七十九年。\n3. 何培基編譯， SAS / PC 高等統計(上、下冊)台北，松崗電腦圖書資料公司。\n4. 林秀芬，企業統治類型與高階主管職能角色及企業經營策略關係之研究，政治大學企業管理研究所未出版碩士論文，民國七十九年。\n5. 林穎芬，民營企業最高主管報償與公司績效之研究，中山大學企業管理研究所未出版碩士論文，民國七十八年。\n6. 周文賢、葉佐端合著，多變量統計分析一SAS /STATIICS使用方法，台北，作者自印，民國七十九年。\n7. 馬慈婉，高階專業經理人激勵控制制度之研究，政治大學企業管理研究所未出版碩士論文，民國七十九年。\n8. 倪安順譯， SAS 基礎與統計應用使用手冊，增訂版，台北，儒林圖書公司，民國八十一年。\n9. 陳隆麒編譯，現代財務管理，第四版，台北，華泰書局，民國七十七年。\n10. 陳隆麒，現代財務管理一理論與應用，台北，華泰書局，民國八十一年。\n11. 陳隆麒，財務規劃一理論、實際與應用，台北，華泰書局，民國七十九年。\n12. 黃俊英，多變量分析，四版，台北，華泰書局，民國八十年。\n13. 張明峰，股權結構對公司績效影響之研究，政治大學企業管理研究所未出版碩士論文，民國八十年。\n14. 詹珍禎，高階主管誘因契約之建立與管理上之應用，中山大學管理研究所出版碩士論文，民國七十二年。\n15. 顏月珠，商用統計學，五版，台北，三民書局，民國七十八年。\n16. 劉麗真，年薪千萬美元的企業總裁，商業周刊181 期，民國八十年，頁58。\n英文部分\n1. Agarwal, N.,"Determinats of Executive Compensation",\nIndustrial Relations, Winter 1981, pp . 36-46.\n2. Amihud,Y. & Lev, B. ,"Risk Reduction as a Managerial\nMotive for Conglomerate Mergers", Bell Journal of\nEconomics, Vol 12, 1981, pp.823-837.\n3. Balkin, David B. & Gomez-mejia, Luis R. "Toward a\nContingency Theory of Compensations Strategy " Strategic\nManagement Journal, Vol 8, 1987, pp .169-182.\n4. Balkin,David B. & Gomez-Mejia, Luis R.,"Matching\nCompensation and Organigational Strategies", Strategic\nManagement Journal, Vol 11, 1990, pp.153-169.\n5. Becker, G., Human Capital, N.Y.:National Bureau of Economic Research, 1964.\n6. Berry, John F.,"Executive Payoffs", Financial World,\nNovember 15, 1988, pp.28-30.\n7. Byrne, John A., "The Flap Over Executive Pay", Business\nWeek, May 6, 1991, pp.52-58.\n8. Carnell,Michael R, & Kuzmits, Fr ank E., Personnnel:\nManagement of Human Resource, Bell & Howell Co. ,1982.\n9. Ciscel,D. & Carroll, Y.M. ,"The Determinants of Executive\nSalaries: An Econometric Survey", Review of Economics and\nStatistics, February 1980, pp.7-13.\n10. Cline, H., Wage Determination of Executive Compensation,\nHarvard Senior Honors Thesis, 1975.\n11. Crystal, Graeg S., "Seeking the Sense in CEO Pay", Fortune, June 5, 1989, pp.56-63.\n12. Crystal, Graef S., "Incentive Pay That Doesn`t Work",\nFortune, Augast 28, 1989, pp.69-70.\n13. Deckop, John R., "Determinants of Chief Executive Officer Compensation", Industrial and Labor Relations Review, January 1988, pp.215-226.\n14. Douglas, Evan J. & Santerre, Rexford E., "Incentive\nContracts and Stockholder Monitoring: Substitute Sourcesof\nExecutive Compliance" , Quarterly Review of Economics and\nBusiness, Summer 1990, pp.24-31.\n15. Dyl, Edward A., "Corporate Control and Management\nCompensation: Evidence on the Agency Problem", Managerial\nand Decision Economics, Vol 9, 1988, pp.21-25.\n16. Dupee, Daniel S., "Phantom Stock Plans Allow S Corps.to\nReward Key Personnel and Restrict Control", Taxation for\nAccountants, March 1990, pp.138-141.\n17. Eisenhardt, Kathleen M., "Agency Theory: An Assessment\nand Review", Academy of Management Review, Vol 14,\n1989pp.57-74.\n18. Fama,E., "Agency Problems and the Theory of the Firm",\nJournal of Political Economy, April 1980, pp.288-307.\n19 . Finkelstein, Sidney & Hambrick, Donald C., " Chief Executive Compensation: a Synthesis and Reconciliation", Strategic Management Journal, Vol 9, 1988, pp.543-558 .\n20. Finkelsten,Sidney & Hambrick,Donald C. , "Chief Executive Compensation:a Study of the Intersection of Markets and Political Processes" , Strategic Management Journal, Vol 10, 1989, pp.121-134.\n21. Fisher, Joseph & Govindarajan, Vigay, "Profit Center\nManager Compensation: An Examation of Market, Political\nand Human Capital Factors", Strategic Management Journal,\nVol 13,1992, pp.205-217.\n22. Fowler, Karen L. & Schmidt, Dennis R., "Tender\noffers,Acquisitions, and Subsequent Performance in\nMan ufactring Firms", Academy of Management Journal,\nDecember 1988, pp.962-974.\n23. Gomez-Mejia, L. R., Tosi, H., & Hinken, T. " Managerial\nControl, Performance, and Executive Compensation", Academy\nof Management Journal, Vol 30, 1987, pp.51-70.\n24. Gottlieb, Carrie, "So What Is the Best Way to Pay ? ",\nFortune, June 5, 1989, pp.65-660.\n25. Henderson,Richard 1., Compensation Management: Rewarding\nPerformance, 4th ed., Virginia: Prentice-Hall Company, 1985.\n26. Hill, Charles W.L. & Phon, Phillip, "CEO Tenure as a\nDeterminant of CEO Pay", Academy of Management Journal,\nVol 34, No 3, 1991, pp.707-717.\n27. Hoevemeyer, Victoria A., "Performance-Based Compensation: Miracle or Waste?" , Personnel Journal, July 1988,pp.64-68.\n28. Jensen ,M. & Meckling, N. , "Theory of the Firm:\nManagerial Behavior, Agency Costs, and Ownership,\nStructure", Journal of Financial Economics, October 1976,\npp.305-360.\n29. Jensen,Michael C. & Murphy, Kevin J., "Performance Pay\nand Top-Management Incentives", Journal of Political\nEconomy, April 1990, pp.225-254.\n30. Kaplan, Robert S., Advanced Management Accounting, 1982,\nNew-Jersey: Prentice-Hall, Inc.\n31. Kerr & Bettis, "Corporate Performance and Compensation",\nAcademy of Management Journal, December 1987.\n32. Lambert, Richard A., Larcker, David F., "Executive\nCompensation, Corporate Decision Making and Shareholder\nWealth: A · Review of the" Evidence", Midland Corporate\nFinance Journal, Vol 2, 1985, pp.6-22.\n33. Lambert,Richard A., Larcker,David F. & Weigelt, Keith,"How Senstive is Executive Compensation to Organigation size?" Strategic Management Journal, Vol 12, 1991, pp.395-402.\n34. Leonard, Jonathan S., "CEO Pay and Firm Performance",\nIndustrial and Labor Relations Review, February 1990, pp.\n13-29.\n35. Mace, M. L., Directors: Myth and Reality, Boston: Graduate School of Business Administration, 1971.\n36. Mcguire, J. W., Chiu, Y.S.Y., Elbing, A. D., "Executive\nIncome, Sales, and Profits", American Economic Review, Vol\n52, 1962, pp.753-761.\n37. Mchoney, J.A., "Organization Hierarchy and Position Worth", Academy of Management Journal, Vol 22, 1979, pp.726-737.\n38. Miller, Merton H. & Scoles, Myron S. , "Executive\nCompensation, Taxes and Incentives", Financial Economics:\nEssays in Honor of Paul Cootner, N.J.: Prentice-Hall, 1982,\npp.179-201.\n39. Montgomery, Leland, "The Man at the Top-Is He Worth It\n? ", Financial World, Aprial 30, 1991, pp.67-69.\n40. M u r p h Y , K. , " Corporate Performance and Manageria1 Remuneration: An Empirical Analysis", Journal of Accounting and Economics, April 1985, pp.11-42.\n41. Murphy, Kevin J, " A New Survey of Executive\nCompensation", Harvard Business Review, May-June 1990,\npp.150-153. \n42. Murthy, K.R. Srinivasa & Salter, Malcolm S., " Should CEO Pay be Linked to Results?" , Harvard Business Review,\n1975, May-June, pp.66-73.\n43. Pfeffer, J. "Size and Composition of Corporate Boards of\nDirectors : The Organization and Its Environment",\nAdministration Science Quarterly, Vol 17, 1972, pp.218-228.\n44. Prasad, S.B., "Top Management Compensation and Corporate\nPerformance", Academy of Management Journal, September\n1974, pp.554-558.\n45. Rappaport, Alfred, "Executive Incentive vs. Corporate Growth", Harvard Business Review, July-August 1978, pp.81-88.\n46. Schmidt, Dennis R. & Fowler, Karen L., "Post-Acquisition\nFinancial Performance and Executive Compensation", Strategic\nManagement Journal, November-December 1990, pp.559-569.\n47. Sibson, Robert E., "The $10-Million Executives" ,\nManagement Reviev, November 1988, pp.58-60.\n48. Simon, H., "The Compensation of Executives", Sociometry,\nMarch 1957, pp.32-35.\n49. Singh, Harbir & Harianto, Farid, "Top Management Tenure,\nCorporate Ownership Structure and the Magnitude of Golden\nParachutes", Strategic Management Journal, Vol 10, 1989, pp.\n143-156.\n50. Stonich, Paul J., "Using Rewards in Implementing, Strategy", Strategic Management Journal Vol 2, 1981, pp.345-352.\n51. Thorp, Judith A., "Many Options Are Available in Structuring Compensation Plans for Key Execu ti ves", Taxation for Accountants, August 1990, pp.80-85.\n52. Ungson, Gerado & Steers, Richard M., "Motivation and\nPolitics In Executive Compensation", Academy of Management Review, Vol 9, 1984, pp.313-323.
描述 碩士
國立政治大學
企業管理學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004488
資料類型 thesis
dc.contributor.advisor 陳隆麒zh_TW
dc.contributor.advisor Chen, Long-Qien_US
dc.contributor.author (Authors) 鄭為庠zh_TW
dc.contributor.author (Authors) Zheng, Wei-Xiangen_US
dc.creator (作者) 鄭為庠zh_TW
dc.creator (作者) Zheng, Wei-Xiangen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:13:46 (UTC+8)-
dc.date.available 2-May-2016 15:13:46 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:13:46 (UTC+8)-
dc.identifier (Other Identifiers) B2002004488en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=101064-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理學系zh_TW
dc.description.abstract (摘要) 本研究針對解決代理問題機能中的管理激勵計畫作深入探討，實證國內民營企業高階主管薪酬計畫的實施情況，並探討情境因素對薪酬計畫的影響另外，並由高階主管薪酬的決定因素中，瞭解薪酬與績效的關連。zh_TW
dc.description.tableofcontents 第一章 緒論．．．．．．．．．．1\n1．1研究動機．．．．．．．．．．1\n1．2研究目的．．．．．．．．．．1\n1．3研究範圍．．．．．．．．．．2\n1．4研究方法．．．．．．．．．．3\n1．5研究限制．．．．．．．．．．3\n第二章 文獻探討．．．．．．．．．．6\n2．1代理理論．．．．．．．．．．6\n2．2高階主管薪酬計畫．．．．．．．．．．10\n2．3高階主管薪酬決定因素．．．．．．．．．．20\n2．4與高階主管薪酬決定因素有關的實證研究．．．．．．．．．．32\n第三章 研究設計．．．．．．．．．．48\n3．1抽樣方法與資料蒐集．．．．．．．．．．49\n3．2研究假說．．．．．．．．．．51\n3．3變數操作性定義．．．．．．．．．．52\n3．4統計分析．．．．．．．．．．58\n第4章 實證結果．．．．．．．．．．61\n4．1樣本特性．．．．．．．．．．61\n4．2高階主管薪酬計畫實施分析．．．．．．．．．．65\n4．3情境因素對高階主管薪酬計畫的影響．．．．．．．．．．70\n4．4高階主管薪酬決定因素．．．．．．．．．．74\n第5章 結論與建議83\n5．1研究結論．．．．．．．．．．83\n5．2建議．．．．．．．．．．87\n附錄(問卷)．．．．．．．．．．92\n參考文獻．．．．．．．．．．96zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004488en_US
dc.subject (關鍵詞) 薪酬計畫zh_TW
dc.subject (關鍵詞) 薪酬決定因素zh_TW
dc.subject (關鍵詞) 績效zh_TW
dc.subject (關鍵詞) 權力zh_TW
dc.title (題名) 高階主管薪酬計畫與薪酬決定因素之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份\n1. 中華徵信所編印，企業500大，台北，中華徵信所出版部，民國八十年。\n2. 李茂興譯，人事管理，台北，曉園出版社，民國七十九年。\n3. 何培基編譯， SAS / PC 高等統計(上、下冊)台北，松崗電腦圖書資料公司。\n4. 林秀芬，企業統治類型與高階主管職能角色及企業經營策略關係之研究，政治大學企業管理研究所未出版碩士論文，民國七十九年。\n5. 林穎芬，民營企業最高主管報償與公司績效之研究，中山大學企業管理研究所未出版碩士論文，民國七十八年。\n6. 周文賢、葉佐端合著，多變量統計分析一SAS /STATIICS使用方法，台北，作者自印，民國七十九年。\n7. 馬慈婉，高階專業經理人激勵控制制度之研究，政治大學企業管理研究所未出版碩士論文，民國七十九年。\n8. 倪安順譯， SAS 基礎與統計應用使用手冊，增訂版，台北，儒林圖書公司，民國八十一年。\n9. 陳隆麒編譯，現代財務管理，第四版，台北，華泰書局，民國七十七年。\n10. 陳隆麒，現代財務管理一理論與應用，台北，華泰書局，民國八十一年。\n11. 陳隆麒，財務規劃一理論、實際與應用，台北，華泰書局，民國七十九年。\n12. 黃俊英，多變量分析，四版，台北，華泰書局，民國八十年。\n13. 張明峰，股權結構對公司績效影響之研究，政治大學企業管理研究所未出版碩士論文，民國八十年。\n14. 詹珍禎，高階主管誘因契約之建立與管理上之應用，中山大學管理研究所出版碩士論文，民國七十二年。\n15. 顏月珠，商用統計學，五版，台北，三民書局，民國七十八年。\n16. 劉麗真，年薪千萬美元的企業總裁，商業周刊181 期，民國八十年，頁58。\n英文部分\n1. Agarwal, N.,"Determinats of Executive Compensation",\nIndustrial Relations, Winter 1981, pp . 36-46.\n2. Amihud,Y. & Lev, B. ,"Risk Reduction as a Managerial\nMotive for Conglomerate Mergers", Bell Journal of\nEconomics, Vol 12, 1981, pp.823-837.\n3. Balkin, David B. & Gomez-mejia, Luis R. "Toward a\nContingency Theory of Compensations Strategy " Strategic\nManagement Journal, Vol 8, 1987, pp .169-182.\n4. Balkin,David B. & Gomez-Mejia, Luis R.,"Matching\nCompensation and Organigational Strategies", Strategic\nManagement Journal, Vol 11, 1990, pp.153-169.\n5. Becker, G., Human Capital, N.Y.:National Bureau of Economic Research, 1964.\n6. Berry, John F.,"Executive Payoffs", Financial World,\nNovember 15, 1988, pp.28-30.\n7. Byrne, John A., "The Flap Over Executive Pay", Business\nWeek, May 6, 1991, pp.52-58.\n8. Carnell,Michael R, & Kuzmits, Fr ank E., Personnnel:\nManagement of Human Resource, Bell & Howell Co. ,1982.\n9. Ciscel,D. & Carroll, Y.M. ,"The Determinants of Executive\nSalaries: An Econometric Survey", Review of Economics and\nStatistics, February 1980, pp.7-13.\n10. Cline, H., Wage Determination of Executive Compensation,\nHarvard Senior Honors Thesis, 1975.\n11. Crystal, Graeg S., "Seeking the Sense in CEO Pay", Fortune, June 5, 1989, pp.56-63.\n12. Crystal, Graef S., "Incentive Pay That Doesn`t Work",\nFortune, Augast 28, 1989, pp.69-70.\n13. Deckop, John R., "Determinants of Chief Executive Officer Compensation", Industrial and Labor Relations Review, January 1988, pp.215-226.\n14. Douglas, Evan J. & Santerre, Rexford E., "Incentive\nContracts and Stockholder Monitoring: Substitute Sourcesof\nExecutive Compliance" , Quarterly Review of Economics and\nBusiness, Summer 1990, pp.24-31.\n15. Dyl, Edward A., "Corporate Control and Management\nCompensation: Evidence on the Agency Problem", Managerial\nand Decision Economics, Vol 9, 1988, pp.21-25.\n16. Dupee, Daniel S., "Phantom Stock Plans Allow S Corps.to\nReward Key Personnel and Restrict Control", Taxation for\nAccountants, March 1990, pp.138-141.\n17. Eisenhardt, Kathleen M., "Agency Theory: An Assessment\nand Review", Academy of Management Review, Vol 14,\n1989pp.57-74.\n18. Fama,E., "Agency Problems and the Theory of the Firm",\nJournal of Political Economy, April 1980, pp.288-307.\n19 . Finkelstein, Sidney & Hambrick, Donald C., " Chief Executive Compensation: a Synthesis and Reconciliation", Strategic Management Journal, Vol 9, 1988, pp.543-558 .\n20. Finkelsten,Sidney & Hambrick,Donald C. , "Chief Executive Compensation:a Study of the Intersection of Markets and Political Processes" , Strategic Management Journal, Vol 10, 1989, pp.121-134.\n21. Fisher, Joseph & Govindarajan, Vigay, "Profit Center\nManager Compensation: An Examation of Market, Political\nand Human Capital Factors", Strategic Management Journal,\nVol 13,1992, pp.205-217.\n22. Fowler, Karen L. & Schmidt, Dennis R., "Tender\noffers,Acquisitions, and Subsequent Performance in\nMan ufactring Firms", Academy of Management Journal,\nDecember 1988, pp.962-974.\n23. Gomez-Mejia, L. R., Tosi, H., & Hinken, T. " Managerial\nControl, Performance, and Executive Compensation", Academy\nof Management Journal, Vol 30, 1987, pp.51-70.\n24. Gottlieb, Carrie, "So What Is the Best Way to Pay ? ",\nFortune, June 5, 1989, pp.65-660.\n25. Henderson,Richard 1., Compensation Management: Rewarding\nPerformance, 4th ed., Virginia: Prentice-Hall Company, 1985.\n26. Hill, Charles W.L. & Phon, Phillip, "CEO Tenure as a\nDeterminant of CEO Pay", Academy of Management Journal,\nVol 34, No 3, 1991, pp.707-717.\n27. Hoevemeyer, Victoria A., "Performance-Based Compensation: Miracle or Waste?" , Personnel Journal, July 1988,pp.64-68.\n28. Jensen ,M. & Meckling, N. , "Theory of the Firm:\nManagerial Behavior, Agency Costs, and Ownership,\nStructure", Journal of Financial Economics, October 1976,\npp.305-360.\n29. Jensen,Michael C. & Murphy, Kevin J., "Performance Pay\nand Top-Management Incentives", Journal of Political\nEconomy, April 1990, pp.225-254.\n30. Kaplan, Robert S., Advanced Management Accounting, 1982,\nNew-Jersey: Prentice-Hall, Inc.\n31. Kerr & Bettis, "Corporate Performance and Compensation",\nAcademy of Management Journal, December 1987.\n32. Lambert, Richard A., Larcker, David F., "Executive\nCompensation, Corporate Decision Making and Shareholder\nWealth: A · Review of the" Evidence", Midland Corporate\nFinance Journal, Vol 2, 1985, pp.6-22.\n33. Lambert,Richard A., Larcker,David F. & Weigelt, Keith,"How Senstive is Executive Compensation to Organigation size?" Strategic Management Journal, Vol 12, 1991, pp.395-402.\n34. Leonard, Jonathan S., "CEO Pay and Firm Performance",\nIndustrial and Labor Relations Review, February 1990, pp.\n13-29.\n35. Mace, M. L., Directors: Myth and Reality, Boston: Graduate School of Business Administration, 1971.\n36. Mcguire, J. W., Chiu, Y.S.Y., Elbing, A. D., "Executive\nIncome, Sales, and Profits", American Economic Review, Vol\n52, 1962, pp.753-761.\n37. 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