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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
1. 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。
2. 李茂興譯，人事管理，台北，曉園出版社，民國七十九年。
3. 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。
4. 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。
5. 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。
6. 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。
7. 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。
8. 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。
9. 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。
10. 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。
11. 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。
12. 黃俊英，多變量分析，四版，台北，華泰書局，民國八十年。
13. 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。
14. 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。
15. 顏月珠，商用統計學，五版，台北，三民書局，民國七十八年。
16. 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。
英文部分
1. Agarwal, N.,"Determinats of Executive Compensation",
Industrial Relations, Winter 1981, pp . 36-46.
2. Amihud,Y. & Lev, B. ,"Risk Reduction as a Managerial
Motive for Conglomerate Mergers", Bell Journal of
Economics, Vol 12, 1981, pp.823-837.
3. Balkin, David B. & Gomez-mejia, Luis R. "Toward a
Contingency Theory of Compensations Strategy " Strategic
Management Journal, Vol 8, 1987, pp .169-182.
4. Balkin,David B. & Gomez-Mejia, Luis R.,"Matching
Compensation and Organigational Strategies", Strategic
Management Journal, Vol 11, 1990, pp.153-169.
5. Becker, G., Human Capital, N.Y.:National Bureau of Economic Research, 1964.
6. Berry, John F.,"Executive Payoffs", Financial World,
November 15, 1988, pp.28-30.
7. Byrne, John A., "The Flap Over Executive Pay", Business
Week, May 6, 1991, pp.52-58.
8. Carnell,Michael R, & Kuzmits, Fr ank E., Personnnel:
Management of Human Resource, Bell & Howell Co. ,1982.
9. Ciscel,D. & Carroll, Y.M. ,"The Determinants of Executive
Salaries: An Econometric Survey", Review of Economics and
Statistics, February 1980, pp.7-13.
10. Cline, H., Wage Determination of Executive Compensation,
Harvard Senior Honors Thesis, 1975.
11. Crystal, Graeg S., "Seeking the Sense in CEO Pay", Fortune, June 5, 1989, pp.56-63.
12. Crystal, Graef S., "Incentive Pay That Doesn`t Work",
Fortune, Augast 28, 1989, pp.69-70.
13. Deckop, John R., "Determinants of Chief Executive Officer Compensation", Industrial and Labor Relations Review, January 1988, pp.215-226.
14. Douglas, Evan J. & Santerre, Rexford E., "Incentive
Contracts and Stockholder Monitoring: Substitute Sourcesof
Executive Compliance" , Quarterly Review of Economics and
Business, Summer 1990, pp.24-31.
15. Dyl, Edward A., "Corporate Control and Management
Compensation: Evidence on the Agency Problem", Managerial
and Decision Economics, Vol 9, 1988, pp.21-25.
16. Dupee, Daniel S., "Phantom Stock Plans Allow S Corps.to
Reward Key Personnel and Restrict Control", Taxation for
Accountants, March 1990, pp.138-141.
17. Eisenhardt, Kathleen M., "Agency Theory: An Assessment
and Review", Academy of Management Review, Vol 14,
1989pp.57-74.
18. Fama,E., "Agency Problems and the Theory of the Firm",
Journal of Political Economy, April 1980, pp.288-307.
19 . Finkelstein, Sidney & Hambrick, Donald C., " Chief Executive Compensation: a Synthesis and Reconciliation", Strategic Management Journal, Vol 9, 1988, pp.543-558 .
20. 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.
21. Fisher, Joseph & Govindarajan, Vigay, "Profit Center
Manager Compensation: An Examation of Market, Political
and Human Capital Factors", Strategic Management Journal,
Vol 13,1992, pp.205-217.
22. Fowler, Karen L. & Schmidt, Dennis R., "Tender
offers,Acquisitions, and Subsequent Performance in
Man ufactring Firms", Academy of Management Journal,
December 1988, pp.962-974.
23. Gomez-Mejia, L. R., Tosi, H., & Hinken, T. " Managerial
Control, Performance, and Executive Compensation", Academy
of Management Journal, Vol 30, 1987, pp.51-70.
24. Gottlieb, Carrie, "So What Is the Best Way to Pay ? ",
Fortune, June 5, 1989, pp.65-660.
25. Henderson,Richard 1., Compensation Management: Rewarding
Performance, 4th ed., Virginia: Prentice-Hall Company, 1985.
26. Hill, Charles W.L. & Phon, Phillip, "CEO Tenure as a
Determinant of CEO Pay", Academy of Management Journal,
Vol 34, No 3, 1991, pp.707-717.
27. Hoevemeyer, Victoria A., "Performance-Based Compensation: Miracle or Waste?" , Personnel Journal, July 1988,pp.64-68.
28. Jensen ,M. & Meckling, N. , "Theory of the Firm:
Managerial Behavior, Agency Costs, and Ownership,
Structure", Journal of Financial Economics, October 1976,
pp.305-360.
29. Jensen,Michael C. & Murphy, Kevin J., "Performance Pay
and Top-Management Incentives", Journal of Political
Economy, April 1990, pp.225-254.
30. Kaplan, Robert S., Advanced Management Accounting, 1982,
New-Jersey: Prentice-Hall, Inc.
31. Kerr & Bettis, "Corporate Performance and Compensation",
Academy of Management Journal, December 1987.
32. Lambert, Richard A., Larcker, David F., "Executive
Compensation, Corporate Decision Making and Shareholder
Wealth: A · Review of the" Evidence", Midland Corporate
Finance Journal, Vol 2, 1985, pp.6-22.
33. 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.
34. Leonard, Jonathan S., "CEO Pay and Firm Performance",
Industrial and Labor Relations Review, February 1990, pp.
13-29.
35. Mace, M. L., Directors: Myth and Reality, Boston: Graduate School of Business Administration, 1971.
36. Mcguire, J. W., Chiu, Y.S.Y., Elbing, A. D., "Executive
Income, Sales, and Profits", American Economic Review, Vol
52, 1962, pp.753-761.
37. Mchoney, J.A., "Organization Hierarchy and Position Worth", Academy of Management Journal, Vol 22, 1979, pp.726-737.
38. Miller, Merton H. & Scoles, Myron S. , "Executive
Compensation, Taxes and Incentives", Financial Economics:
Essays in Honor of Paul Cootner, N.J.: Prentice-Hall, 1982,
pp.179-201.
39. Montgomery, Leland, "The Man at the Top-Is He Worth It
? ", Financial World, Aprial 30, 1991, pp.67-69.
40. 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.
41. Murphy, Kevin J, " A New Survey of Executive
Compensation", Harvard Business Review, May-June 1990,
pp.150-153.
42. Murthy, K.R. Srinivasa & Salter, Malcolm S., " Should CEO Pay be Linked to Results?" , Harvard Business Review,
1975, May-June, pp.66-73.
43. Pfeffer, J. "Size and Composition of Corporate Boards of
Directors : The Organization and Its Environment",
Administration Science Quarterly, Vol 17, 1972, pp.218-228.
44. Prasad, S.B., "Top Management Compensation and Corporate
Performance", Academy of Management Journal, September
1974, pp.554-558.
45. Rappaport, Alfred, "Executive Incentive vs. Corporate Growth", Harvard Business Review, July-August 1978, pp.81-88.
46. Schmidt, Dennis R. & Fowler, Karen L., "Post-Acquisition
Financial Performance and Executive Compensation", Strategic
Management Journal, November-December 1990, pp.559-569.
47. Sibson, Robert E., "The $10-Million Executives" ,
Management Reviev, November 1988, pp.58-60.
48. Simon, H., "The Compensation of Executives", Sociometry,
March 1957, pp.32-35.
49. Singh, Harbir & Harianto, Farid, "Top Management Tenure,
Corporate Ownership Structure and the Magnitude of Golden
Parachutes", Strategic Management Journal, Vol 10, 1989, pp.
143-156.
50. Stonich, Paul J., "Using Rewards in Implementing, Strategy", Strategic Management Journal Vol 2, 1981, pp.345-352.
51. Thorp, Judith A., "Many Options Are Available in Structuring Compensation Plans for Key Execu ti ves", Taxation for Accountants, August 1990, pp.80-85.
52. Ungson, Gerado & Steers, Richard M., "Motivation and
Politics 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) http://nccur.lib.nccu.edu.tw/handle/140.119/89147-
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
1．1研究動機．．．．．．．．．．1
1．2研究目的．．．．．．．．．．1
1．3研究範圍．．．．．．．．．．2
1．4研究方法．．．．．．．．．．3
1．5研究限制．．．．．．．．．．3
第二章 文獻探討．．．．．．．．．．6
2．1代理理論．．．．．．．．．．6
2．2高階主管薪酬計畫．．．．．．．．．．10
2．3高階主管薪酬決定因素．．．．．．．．．．20
2．4與高階主管薪酬決定因素有關的實證研究．．．．．．．．．．32
第三章 研究設計．．．．．．．．．．48
3．1抽樣方法與資料蒐集．．．．．．．．．．49
3．2研究假說．．．．．．．．．．51
3．3變數操作性定義．．．．．．．．．．52
3．4統計分析．．．．．．．．．．58
第4章 實證結果．．．．．．．．．．61
4．1樣本特性．．．．．．．．．．61
4．2高階主管薪酬計畫實施分析．．．．．．．．．．65
4．3情境因素對高階主管薪酬計畫的影響．．．．．．．．．．70
4．4高階主管薪酬決定因素．．．．．．．．．．74
第5章 結論與建議83
5．1研究結論．．．．．．．．．．83
5．2建議．．．．．．．．．．87
附錄(問卷)．．．．．．．．．．92
參考文獻．．．．．．．．．．96		zh_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
1. 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。
2. 李茂興譯，人事管理，台北，曉園出版社，民國七十九年。
3. 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。
4. 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。
5. 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。
6. 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。
7. 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。
8. 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。
9. 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。
10. 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。
11. 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。
12. 黃俊英，多變量分析，四版，台北，華泰書局，民國八十年。
13. 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。
14. 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。
15. 顏月珠，商用統計學，五版，台北，三民書局，民國七十八年。
16. 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。
英文部分
1. Agarwal, N.,"Determinats of Executive Compensation",
Industrial Relations, Winter 1981, pp . 36-46.
2. Amihud,Y. & Lev, B. ,"Risk Reduction as a Managerial
Motive for Conglomerate Mergers", Bell Journal of
Economics, Vol 12, 1981, pp.823-837.
3. Balkin, David B. & Gomez-mejia, Luis R. "Toward a
Contingency Theory of Compensations Strategy " Strategic
Management Journal, Vol 8, 1987, pp .169-182.
4. Balkin,David B. & Gomez-Mejia, Luis R.,"Matching
Compensation and Organigational Strategies", Strategic
Management Journal, Vol 11, 1990, pp.153-169.
5. Becker, G., Human Capital, N.Y.:National Bureau of Economic Research, 1964.
6. Berry, John F.,"Executive Payoffs", Financial World,
November 15, 1988, pp.28-30.
7. Byrne, John A., "The Flap Over Executive Pay", Business
Week, May 6, 1991, pp.52-58.
8. Carnell,Michael R, & Kuzmits, Fr ank E., Personnnel:
Management of Human Resource, Bell & Howell Co. ,1982.
9. Ciscel,D. & Carroll, Y.M. ,"The Determinants of Executive
Salaries: An Econometric Survey", Review of Economics and
Statistics, February 1980, pp.7-13.
10. Cline, H., Wage Determination of Executive Compensation,
Harvard Senior Honors Thesis, 1975.
11. Crystal, Graeg S., "Seeking the Sense in CEO Pay", Fortune, June 5, 1989, pp.56-63.
12. Crystal, Graef S., "Incentive Pay That Doesn`t Work",
Fortune, Augast 28, 1989, pp.69-70.
13. Deckop, John R., "Determinants of Chief Executive Officer Compensation", Industrial and Labor Relations Review, January 1988, pp.215-226.
14. Douglas, Evan J. & Santerre, Rexford E., "Incentive
Contracts and Stockholder Monitoring: Substitute Sourcesof
Executive Compliance" , Quarterly Review of Economics and
Business, Summer 1990, pp.24-31.
15. Dyl, Edward A., "Corporate Control and Management
Compensation: Evidence on the Agency Problem", Managerial
and Decision Economics, Vol 9, 1988, pp.21-25.
16. Dupee, Daniel S., "Phantom Stock Plans Allow S Corps.to
Reward Key Personnel and Restrict Control", Taxation for
Accountants, March 1990, pp.138-141.
17. Eisenhardt, Kathleen M., "Agency Theory: An Assessment
and Review", Academy of Management Review, Vol 14,
1989pp.57-74.
18. Fama,E., "Agency Problems and the Theory of the Firm",
Journal of Political Economy, April 1980, pp.288-307.
19 . Finkelstein, Sidney & Hambrick, Donald C., " Chief Executive Compensation: a Synthesis and Reconciliation", Strategic Management Journal, Vol 9, 1988, pp.543-558 .
20. 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.
21. Fisher, Joseph & Govindarajan, Vigay, "Profit Center
Manager Compensation: An Examation of Market, Political
and Human Capital Factors", Strategic Management Journal,
Vol 13,1992, pp.205-217.
22. Fowler, Karen L. & Schmidt, Dennis R., "Tender
offers,Acquisitions, and Subsequent Performance in
Man ufactring Firms", Academy of Management Journal,
December 1988, pp.962-974.
23. Gomez-Mejia, L. R., Tosi, H., & Hinken, T. " Managerial
Control, Performance, and Executive Compensation", Academy
of Management Journal, Vol 30, 1987, pp.51-70.
24. Gottlieb, Carrie, "So What Is the Best Way to Pay ? ",
Fortune, June 5, 1989, pp.65-660.
25. Henderson,Richard 1., Compensation Management: Rewarding
Performance, 4th ed., Virginia: Prentice-Hall Company, 1985.
26. Hill, Charles W.L. & Phon, Phillip, "CEO Tenure as a
Determinant of CEO Pay", Academy of Management Journal,
Vol 34, No 3, 1991, pp.707-717.
27. Hoevemeyer, Victoria A., "Performance-Based Compensation: Miracle or Waste?" , Personnel Journal, July 1988,pp.64-68.
28. Jensen ,M. & Meckling, N. , "Theory of the Firm:
Managerial Behavior, Agency Costs, and Ownership,
Structure", Journal of Financial Economics, October 1976,
pp.305-360.
29. Jensen,Michael C. & Murphy, Kevin J., "Performance Pay
and Top-Management Incentives", Journal of Political
Economy, April 1990, pp.225-254.
30. Kaplan, Robert S., Advanced Management Accounting, 1982,
New-Jersey: Prentice-Hall, Inc.
31. Kerr & Bettis, "Corporate Performance and Compensation",
Academy of Management Journal, December 1987.
32. Lambert, Richard A., Larcker, David F., "Executive
Compensation, Corporate Decision Making and Shareholder
Wealth: A · Review of the" Evidence", Midland Corporate
Finance Journal, Vol 2, 1985, pp.6-22.
33. 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.
34. Leonard, Jonathan S., "CEO Pay and Firm Performance",
Industrial and Labor Relations Review, February 1990, pp.
13-29.
35. Mace, M. L., Directors: Myth and Reality, Boston: Graduate School of Business Administration, 1971.
36. Mcguire, J. W., Chiu, Y.S.Y., Elbing, A. D., "Executive
Income, Sales, and Profits", American Economic Review, Vol
52, 1962, pp.753-761.
37. Mchoney, J.A., "Organization Hierarchy and Position Worth", Academy of Management Journal, Vol 22, 1979, pp.726-737.
38. Miller, Merton H. & Scoles, Myron S. , "Executive
Compensation, Taxes and Incentives", Financial Economics:
Essays in Honor of Paul Cootner, N.J.: Prentice-Hall, 1982,
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